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在新会计准则全面平稳有效实施几年中,应该肯定其对已确认的减值准备不允许转回的规定,在一定程度上遏制了公司利用减值准备进行盈余管理的行为,对公司经营业绩的纯洁化有重大意义。但公司不可能泯灭其盈余管理的冲动,如何更好的杜绝公司盈余管理,并不是单纯靠资产减值准则的实施就能够做到的,必须加强法制、监管、审计与道德建设等。
In the years when the new accounting standards have been fully implemented smoothly and effectively, they should be certain that the provisions for confirmed impairment losses are not allowed to be reversed, and to a certain extent, curb the company’s use of impairment reserves for earnings management, and the company’s operating performance. The purity of the work is of great significance. However, it is impossible for the company to wipe out the impulse of its earnings management. How to better eliminate the company’s earnings management, and not simply rely on the implementation of asset impairment guidelines, we must strengthen the legal system, supervision, auditing and moral construction.