资产减值与盈余管理关系的研究

资产减值(AssetImpairment)与盈余管理(EarningsManagement)始终是会计界关注的焦点之一.新资产减值准则对企业资产减值的影响,主要体现在扩大了企业资产减值的计提范围,明确了减值迹象的判断依据,使可收回金额的计量原则更具实务操作性,并作出已提减值准备不得转回的规定;引入了新概念,使信息披露更加完善等方面.同时,新准则限制了企业利用减少计提基数、变更计提比例操作利润的行为,相对完善了信息披露方法,在一定程度上遏制了企业进行盈余管理.

Research on Assets Impairment and Earnings Management

Asset impairment and earnings management are always the focus of accounting field.The influence of new assets impairment standards on enterprise assets impairment lies in the following aspects: expanding calculating range of assets impairment,clarifying judgment basis of impairment evidence to make measurement principles on recoverable amount more practical,prohibiting calculating impairment reverted,introducing new concept to make information disclosure more perfect.In addition,the new accounting standards...