【摘要】 资产减值政策在一定程度上已成为上市公司操纵经营业绩、粉饰财务状况、规避上市监管的工具。鉴于此,财政部于2006年2月15号发布的《企业会计准则》中专门有一项就是规范资产减值会计处理的第8号准则。由于我国的经济环境影响和法律、法规的不完善,对实施资产减值准则造成了一定的困难,文章对如何完善和规范企业资产准备提出若干建议。更多还原

【Abstract】 The strategy of asset impairment has become the implement of manipulating management performance, prettifying financial status, eluding market supervision for public companies. According to that, finance ministry promulgated the eight regulation of regulating asset impairment accountant treatment in Enterprise Accountant Regulation in Feb 15 of 2006. because of the influence of Chinese economical environment and the distemperedness of law and regulation, that brought certain difficulties in the realization of asset impairment regulation, this paper provide some suggestions of perfecting and regulating enterprise asset ready.更多还原