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2006年我国颁布了新的资产减值准则,在很大程度上遏止了企业的利润操纵行为,然而在会计实务操作中,资产减值准备主要是企业的会计人员根据主观的职业判断来计提,这就导致没有办法从根本上解决利润操纵问题。将挑选固定资产的减值准备计提做重点探讨,简析可能存在的利润操纵手段,为审计防范指明方向。
In 2006, China promulgated a new standard of asset impairment, to a great extent to curb the profit-making behavior of enterprises. However, in the practice of accounting practices, the provision for impairment of assets is mainly based on the subjective judgment of the accountants , Which led to no solution to the fundamental problem of profit manipulation. The selection of impairment of fixed assets will be selected to do a key discussion, analysis of possible profit manipulation means for the audit to prevent the specified direction.