2006年财政部颁布了《企业会计准则》,其中在《企业会计准则第8号—资产减值》第十七条关于资产减值损失确定的规定:资产减值损失一经确认,在以后会计期间不得转回。本文将分析这种规定存在的冲突,同时资产减值损失不予转回规定并不能解决利润操纵问题,并就此提出一些建议。 In 2006, the Ministry of Finance promulgated the “Accounting Standards for Business Enterprises”, of which the provisions of Article 17 of the Accounting Standards for Business Enterprises No. 8 - Impairment of Assets on the Determination of Impairment Loss of Assets: Once the impairment loss on assets is confirmed, in subsequent accounting periods May not be transferred back This article will analyze the existence of such provisions of the conflict, while the loss of assets impairment not be returned to the provisions of profit control can not solve the problem, and in this regard put forward some suggestions.