规范资产减值准备的计提,防范盈余管理

资产减值准备的计提是稳健性原则的具体运用,谨慎的会计处理,悲观的业绩披露,它一方面可以提高资产的质量,提高企业防御风险的能力,对投资者和债权人是一种极大的保护;另一方面,它也给管理者进行利润操纵留下了余地,给管理者提供了盈余管理的机会,从而导致不真实的财务信息的产生,损害投资人和债权人的利益.因此应完善制度,加强外部监督,防范盈余管理,保证会计信息真实可靠.

On Surplus Management of the Completion of Preparation for Declined Value of Asset

The completion of preparation for declined value of asset is the concrete application of the ac- counting principle of conservation. Careful accounting activity and pessim istic performance statementmay raise the property quality and enhance the capacity of anti-risk of an enterprise. This is strong protection of the investors and cred itors. Simultaneously, it has left room for the managers to manipulate profits. The managersmay use it as an opportunity of earningsmanagement. The unauthentic financial information may underm ine the interests of investors and cred itors. Therefore, the related systems should be im- proved, external supervision should be strengthened, and earnings management should be prevented in order to ensure the authenticity of accounting information.