资产减值准备对会计信息质量的影响

资产减值准备的计提对提高会计信息质量起着十分重要的作用，但在计提的过程中，利用减值准备进行利润操纵已成为我们亟需解决的问题。通过对计提资产减值准备的必然性、历史沿革、存在问题与原因等进行分析后，提出要防止利用资产减值准备进行利润操纵，需要从市场经济的培育、公司治理结构的完善、会计制度的完善、会计人员素质的提高等多方面努力。

The Influence of the Reserve for Impaired Assets on the Quality of Accounting Information

The amortization of the reserve for impaired assets plays a very important role in improving the quality of accounting information.But profit manipulation by using the reserve for impaired assets has become a problem to be solved urgently.By analyzing the necessity,historical development,existing problems and causes of the reserve for impaired assets,it is argued that to prevent manipulating profit by means of the reserve for impaired assets,joint efforts should be made in developing market economy,perfecting corporate governance structure and accounting system,and improving the quality of accountants.