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在我国市场经济环境逐步完善的过程中,绝大部分上市公司存在利用“资产减值准备”的计提与冲回来调节企业利润,这些手段导致上市公司对社会传递的会计信息严重失真。新资产减值颁布的目的就在于去有力抑制这种情况的发生,净化市场投资环境、提高会计信息质量、保护广大投资者及债权人的利益。
In the process of gradual improvement of the market economy environment in our country, most of the listed companies use the accrual and offsetting of “asset impairment preparation” to adjust the corporate profits. These measures lead to serious distortion of the accounting information conveyed by the listed companies to the society. The purpose of promulgation of new assets impairment is to effectively inhibit the occurrence of this situation, purify the market investment environment, improve the quality of accounting information, protect the interests of investors and creditors.