| 浅议资产减值准备和上市公司利润操纵 |
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| 引用本文： | 朱水英. 浅议资产减值准备和上市公司利润操纵[J]. 平顶山工学院学报, 2006, 15(6): 44-47 |
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| 作者姓名： | 朱水英 |
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| 作者单位： | 广厦房地产开发集团有限公司,浙江,杭州,310004 |
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| 摘 要： | 我国企业会计制度中关于企业计提资产减值准备的规定,目的是为了避免企业资产的虚增导致利润的虚增,同时保证会计信息的真实性。但是一些上市公司却将资产减值准备演化为操纵利润、实施盈余管理的手段。本文对上市公司利用这种行为的原因进行了剖析,同时提出了一些相应的对策。
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| 关 键 词： | 资产减值准备 会计信息 上市公司 操纵利润 |
| 文章编号： | 1671-9662（2006）06-0044-04 |
| 收稿时间： | 2006-11-11 |
| 修稿时间： | 2006-11-11 |
Analysis of impaired assets and profit handling on listed company |
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| ZHU Shui-ying. Analysis of impaired assets and profit handling on listed company[J]. Journal of Pingdingshan Institute of Technology, 2006, 15(6): 44-47 |
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| Authors: | ZHU Shui-ying |
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| Affiliation: | Guangsha Peal Estate Development Group, Ltd. Hangzhou 310007, China |
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| Abstract: | The regulation of value decrease account preparations of enterprise in the accounting system is to avoid the empty increasing of enterprise property causes the profit empty to increase,simultaneously guaranteeing the authentic of accounting information?But some listed companies evolves actually the property depreciation preparation for the profit operation to implement earnings management?This article has carried on the analysis to the reason of this behavior in some listed companies,simultaneously,having proposed some corresponding countermeasures |
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| Keywords: | property depreciation preparation accounting information listed company profit handling |
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