资产减值准备与上市公司利润操纵的相关性

企业已按照制度要求开始计提各项资产减值准备,但是由于准则对具体情况界定尚未明晰,且在计提的具体内容上也没有明确规定的计算程序,使企业具有很大灵活处理空间,更为上市公司利用其进行利润操纵提供了便利条件。然而,更多的情况却是成为上市公司调节财务状况的砝码、进行盈余管理的工具,进而粉饰会计报表。为避免这种情况,应对上市公司利用资产减值准备操纵利润的行为进行治理与防范。

The Corralative Analysis on Assets Depreciation and Profit Manipulation of Listed Companies

The businesses has begun to extract various assets depreciation according to accounting standards.However,the vague definitions of physical conditions calculation procedure make it difficult for them deal with the transactions flexibly.This accounts for the circumstances of manipulating profits.It has become an instrument of manipulating profits and of managing earnings to beautify their accounting statements.To avoid such conditions,it is necessary to monitor and govern the behaviors of manipulating profits.