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2000年12月29日,财政部正式颁发了《企业会计制度》,其中资产减值一节有较大突破,要求企业按规定计提八项减值准备。八项准备政策是谨慎性原则的具体应用,不仅压缩了通过计提资产减值准备操纵利润的空间,而且推进了我国与国际
On December 29, 2000, the Ministry of Finance formally issued the Accounting System for Business Enterprises, in which there was a major breakthrough in the asset impairment section and required the enterprises to make eight provisions for impairment in accordance with the regulations. The eight preparation policies are the specific application of the principle of prudence. They not only reduce the space for manipulating profits by withdrawing assets impairment provisions, but also promote the cooperation between our country and the international