计提资产减值准备可以提高资产的质量,使资产能够真实地反映企业未来获取经济利益的能力,向投资者提供有用的决策信息。但是,资产减值准备政策却成为某些企业尤其是上市公司用来进行盈余管理的工具。本文主要分析我国某些企业利用资产减值准备进行盈余管理的动机,并对此提出建议和治理对策。 Provision for asset impairment can improve the quality of assets so that assets can truly reflect the ability of enterprises to obtain economic benefits in the future and provide investors with useful decision-making information. However, the asset impairment policy has become a tool used by some enterprises, especially listed companies, for earnings management. This article mainly analyzes the motivation of some enterprises in our country to make use of asset impairment preparation for earnings management and puts forward suggestions and countermeasures for this.