| 资产减值准备对会计信息质量的负面影响 |
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| 引用本文： | 任海芝,郑大伟. 资产减值准备对会计信息质量的负面影响[J]. 辽宁工程技术大学学报(社会科学版), 2002, 4(2): 36-37 |
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| 作者姓名： | 任海芝 郑大伟 |
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| 作者单位： | 1. 辽宁工程技术大学,工商管理学院,辽宁,阜新,123000
2. 辽宁省电信公司,阜新分公司,辽宁,阜新,123000 |
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| 摘 要： | “八项减值准备”的计提有效地“挤出”了资产中的“水分” ,增强了会计信息的一致性和可比性。但也决不能忽视其在运行中存在的不足和对会计信息质量的负面影响。针对资产减值准备对会计信息质量的不利影响进行了分析和探讨
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| 关 键 词： | 资产减值准备 会计信息质量 会计准则 |
| 文章编号： | 1008-391X(2002)02-0036-02 |
| 修稿时间： | 2001-06-10 |
The Negative Impact of the Provision for Assets Impairment to the Quality of Accounting Information |
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| REN Hai-zhi,ZHENG Da-wei. The Negative Impact of the Provision for Assets Impairment to the Quality of Accounting Information[J]. Journal of Liaoning Technical University(Social Science Edition), 2002, 4(2): 36-37 |
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| Authors: | REN Hai-zhi ZHENG Da-wei |
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| Abstract: | The eight items of provision for assets impairment" squeezes "water" in assets and thus enhances the unity and comparability of accounting information. But it has shortcomings in operation and negative effects on the quality of accounting in formation. This paper mainly discusses these negative effects and puts forward the new opinion in order to avoid the negative effects. |
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| Keywords: | the provision for assets impairment the quality of accounting information accounting standard |
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