论计提资产减值准对企业利润操纵的影响.doc

论计提资产减值准备对企业利润操纵的影响 摘要：计提资产减值准备可以提高企业资产的质量，使资产能够真实地反映企业未来获取经济利益的能力，向投资者提供有用的决策信息。但是，资产减值准备政策却成为某些企业尤其是上市公司用来操纵利润的工具。本论文以会计准则的变化为主线，首先阐述资产减值的判断、确认、计量以及计提资产减值准备中存在较多的人为判断因素，分析资产减值准备对企业利润的影响和企业滥用减值会计操纵利润的主要原因，然后分析企业如何利用资产减值准备操纵利润，同时分析实施新会计准则对企业利润的影响，阐述新会计准则的成就、执行难度以及不足之处，最后对改进资产减值准备操纵利润的问题提出了自己的几点建议。 关键词：资产减值准备 利润 操纵 影响 经济环境的变化常常会引起资产减值。导致资产的可收回价值低于账面价值。以历史成本计量的资产价值不再具有决策相关性。为了公允地反映企业资产状况，向现实和潜在的投资者提供决策相关信息，就有必要确认资产减值。资产减值准备就是一种根据每一会计期内企业各项资产预计可能发生的价值减损金额提取资产减值准备金，并计入当期损益，通过当期收益予以补偿的会计处理方法。 一、资产减值准备基本准则资产减值准备利润操纵、如何避免利用计提资产减值准备进行利润操纵 leading cadres awareness of right in place, study the party Constitution and party rules, series of speeches can make proper effect. Party cadres to two lead by example, to lead by example we must change our mind, recognizing that two is important. First, learn the Communist Party Constitution Party rules, learning learning series important speech by General Secretary can enhance theory. With the third revolution the rise of rapid changes in our life are feeling, the Communists should adhere to the theory of confidence will continue to learn from the voices of the times, the times, in turn, will have new requirements for leading party cadres. Two is the most basic meaning of members all mastering the core theory and the most advanced weapons theory, complement the spirit of calcium. Secondly, the Communist Party Constitution Party rules, learning learning series important speech by General Secretary be able to firmly build the ideological foundation. Under the impact of multiple values, the two is to help cultivate independent judgment in numerous miscellaneous multiple concepts, so that the majority consensus of party members, the important magic weapon of the party with the resonance frequency. Finally, the Constitution of the Communist Party, party rules, learning learning series important speech can stand crowds, General Secretary position. Now, some grass-roots work in the the old way didnt work, hard way cannot, the new ap