资产减值的会计核算对企业利润操纵的影响

摘要

新会计准则的实施对促进我国经济市场的良好发展具有重要的作用和意义.在新会计准则中, 对企业资产减值有关会计处理及相关规定进行了较大的修正, 而由于资产减值的会计核算具有一定的灵活性和模糊性, 所以也为企业进行利润操纵提供了一定的缺口.本文就对资产减值相关问题进行了详细分析, 并提出控制企业利润操纵的相关措施.%The implementation of new accounting standards plays an important role in promoting the sound development of China's economic market.In the new accounting standards, the accounting treatment and relevant regulations of the asset impairment of the enterprise have been amended greatly, and the accounting of the impairment of assets has a certain flexibility and fuzziness, so it also provides a certain gap for the profit manipulation of the enterprises.This paper analyzes the related problems of asset impairment and puts forward relevant measures to control corporate profit manipulation.