防范利用资产减值准备操纵利润的思考

资产减值准备是一把双刃剑,它既能一工程度上遏止利润操纵。又因为会计制度关于计提资产减值准备现有的可选择空间较大,而给企业留下较大的可操纵利润空间。目前,一些企业利用计提资产减值准备操纵利润等问题严重。其主要原因是目前公司治理结构与外部环境容易形成内部人控制控制的局面。因此,应建立完善的企业效绩考评体系,加强有关会计控制方面的法制建设,加强中介机构的审计作用及培养和树立会计人员应有的诚实价值观及信誉等措施来防范对利润的操纵。

Prevention of Using Capital Devaluation Preparation to Control Profit

Capital Devaluation Preparation has two sides of its effect, which can either refrain profit control or leave space for profit control owing to the accountant system.At present,some enterprises make use of advanced capital preparation to control profit mainly because the managing structure and the outer environment lead to the situation controlled by the inner staff.So establishing perfect efficacy evaluation system,strengthening legal construction for accountant,unleashing the effect of anditing intermediaries and setting up honesty values will prevent profit control.