| 资产减值准备政策选择的经济学分析 |
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| 引用本文： | 汪小安,马玉. 资产减值准备政策选择的经济学分析[J]. 商业研究, 2005, 0(17): 111-112 |
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| 作者姓名： | 汪小安 马玉 |
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| 作者单位： | 1. 上海造币厂,上海,200061
2. 安永华明会计师事务所,上海分所,上海,200031 |
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| 摘 要： | 资产减值准备政策为提高会计信息质量起到推动作用,但也为企业在一定范围内操纵利润留下空间。从经济学角度,对资产减值准备政策选择的原因和动机进行分析,以达到提高会计信息质量的目的,实现对企业资产减值政策的有效监督。
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| 关 键 词： | 资产减值准备政策 选择原因 选择动机 |
| 文章编号： | 1001-148X（2005）17-0111-02 |
| 收稿时间： | 2004-05-24 |
| 修稿时间： | 2004-05-24 |
The Economics Analysis of Impairment of Assets Policy Choosing |
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| WANG Xiao-an,MA Yu. The Economics Analysis of Impairment of Assets Policy Choosing[J]. Commercial Research, 2005, 0(17): 111-112 |
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| Authors: | WANG Xiao-an MA Yu |
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| Affiliation: | 1. Shanghai Foreging Factory, Shanghai 200061, China ; 2. Anyong Huaming Accounting Agency, Shanghai 200031, China |
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| Abstract: | The impairment of assets policy can improve the reality and accuracy of accounting intorrnation, but it can be also used for earnings management. This paper attempts to use economies to explain the choices of impairment of assets policy, It is intended to enhance accounting information quality and achieve the effective governance on enterprise assets impairment. |
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| Keywords: | impairment of assets policy policy choosing reason policy choosing motivation |
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