| 资产减值准备对会计信息的影响 |
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| 引用本文： | 张正君. 资产减值准备对会计信息的影响[J]. 延安大学学报(社会科学版), 2003, 25(6): 112-114 |
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| 作者姓名： | 张正君 |
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| 作者单位： | 延安大学经济管理学院,陕西,延安,716000 |
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| 摘 要： | 计提资产减值准备可更真实地反映企业资产价值和利润,但也给企业利润操纵带来可乘之机,而且从长期看并不能真正体现稳健原则。为了防止企业利用计提资产减值准备操纵利润,应不断完善《企业会计准则》、《企业会计制度》的有关规定,强化中介机构的专业监督,在企业界、会计界加强道德教育,倡导诚信为本。
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| 关 键 词： | 资产减值准备:会计信息:利润:监督 |
| 文章编号： | 1004-9975(2003)06-0112-03 |
| 修稿时间： | 2003-11-24 |
Effect of Reserve Assests for Reduced-Value On Accounting Information |
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| ZHANG Zheng-jun. Effect of Reserve Assests for Reduced-Value On Accounting Information[J]. Journal of Yan'an University (Social Science Edition), 2003, 25(6): 112-114 |
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| Authors: | ZHANG Zheng-jun |
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| Abstract: | Calculating and deducting the reserve assests for reduced-value can better reflect the value of assests and profit.But also it gives the possibility for enterprises to operate their profits,and it can not actually reflect the moderate principles over a long period of time.Therefore,the paper is to put forward some suggestions:Improve and perfect constantly the stipulations of Business Accounting Principles and Business Accounting Systems.Strengthen the speciality inspection of media institutions.Advocate the basic trust and cultivate morality among enterprises and accountants. |
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| Keywords: | Reserve Assests for Reduced-Value Accounting Information Profit Superintend |
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