浅析资产减值会计对利润的操纵

会计制度规定企业定期或者至少于每年年度终了，对各项资产进行全面检查，合理地预计各项资产可能发生的损失，并计提资产减值准备，既不高估资产或收益，也不少计负债或费用，从而避免虚增企业利润。但在实务中，一些企业却利用会计法规准则中的原则性，通过资产减值准备达到操纵会计利润的目的，本文即是从企业滥用资产减值入手，以实例来揭示企业计提秘密准备的意图，以引起业内人士的重视。

Analysis of accountant's manipulation of profit of reducing value of assets

The accounting system stipulates that enterprises termly or at the end of every year at least,check in an all-round way to every assets,estimate losses that every assets may take place reasonably,that is,neither over-evaluate assets or income neither,nor the less debts or the expenses to count,thus avoid increasing enterprise's empty profit.But in practice,some enterprise utilized the accounting regulation flexibility,person who perfect of criterion,plan to achieve the goal of handling the accounting profit through the assets reducing value.This paper starts with abusing the assets reducing value in enterprises,announces with the instance enterprises' count the intention of proposing secret reserve,in order to cause the insider's attention.