现行《企业会计制度》(以下简称现行制度)规定计提八项资产减值准备,对企业有效避免不良资产生成或减少不良资产,提高抵御经营风险能力,起到了积极的作用。但在实施过程中也出现了一些企业利用资产减值准备操纵会计利润的行为,笔者在此谈谈这一制度缺陷的改进和完善。(一)企业利用资产减值准备任意操纵利润的主要表现1、不提或少提。企业不计提或少计提资产减值准备的目的在于虚增当 The current “Enterprise Accounting System” (hereinafter referred to as “the current system”) stipulates that provision for impairment of eight assets has played an active role in effectively preventing enterprises from generating or reducing non-performing assets and improving their ability to resist business risks. However, during the implementation process, some enterprises also used their asset impairment preparation to manipulate their accounting profits. I would like to talk about the improvement and improvement of this system. (A) the use of asset impairment companies arbitrarily manipulated profits the main performance 1, without mentioning or less mention. Enterprises do not make provision for or less provision for impairment of assets for the purpose of inflated when