随着经济的高速发展,人们对企业会计信息披露越来越重视。其中,盈余会计信息处于重要地位,它是投资者、管理者、债权人等利益相关者关注的焦点。但是这一准则其对企业以及相关利益人的重要性不容忽视。所以,文章从资产减值和盈余管理的基本理论出发,参考国内外的研究成果,结合实例具体分析资产减值对企业盈余管理的影响。 With the rapid economic development, people pay more and more attention to the accounting information disclosure. Among them, the surplus accounting information is in an important position, which is the focus of attention of investors, managers, creditors and other stakeholders. However, the importance of this guideline to the enterprises and relevant stakeholders can not be ignored. Therefore, starting from the basic theory of asset impairment and earnings management, the article makes a detailed analysis of the impact of asset impairment on earnings management with reference to the research results both at home and abroad.