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随着社会的进步市场经济的蓬勃发展,我国在各个领域都得到了很大的发展,一些上市的公司通过资产减值的方式来进行盈余管理,在二零零六年的时候对于这样的现象国家财政部在当年的二月十五号颁布了有关资产减值的新准则,在二零零七年一月一日开始对我国的上市公司进行执行,新的资产准则的颁布从很大程度上对上市公司的盈余管理带来了很大的影响。本文主要阐述了资产减值的基本定义及其重要性以及它的标准,并说明资产减值准则对上市公司的盈余管理所带来的影响从而进行详细的分析。
With the vigorous development of the market economy, our country has made great development in all fields. Some listed companies manage their earnings through asset impairment. In 2006, this phenomenon The State Ministry of Finance promulgated the new standard on asset impairment on February 15 of the same year and implemented the implementation of the listed companies in China on January 1, 2007. The promulgation of the new asset code has greatly evolved from a large extent On the earnings management of listed companies has brought a great impact. This article mainly expounds the basic definition of asset impairment and its importance as well as its standards, and illustrates the impact of asset impairment standards on the earnings management of listed companies to conduct a detailed analysis.