随着现今经济环境日益复杂,技术条件不断变化,会计界对资产减值与盈余管理也更为关注。当前我国很多企业利用资产减值对盈余管理仍存在着较多问题,比如,盈余管理收益高于成本、会计准则欠完善、外部审计监督颇具难度等。因此,本文就资产减值同盈余管理间的关系加以探讨,就其现状及相应的应对策略进行分析。 With today’s increasingly complex economic environment and ever-changing technological conditions, the accounting community is also paying more attention to asset impairment and earnings management. At present, many enterprises in our country use asset impairment to earnings management. There are still many problems in earnings management. For example, earnings management surpasses the cost, the accounting standards are not perfect and the external audit supervision is quite difficult. Therefore, this article discusses the relationship between impairment of assets and earnings management, and analyzes the current situation and corresponding coping strategies.