试论资产减值准备对会计信息的影响及对策-常州大学学报(社会科学版)

文章信息/Info

Author(s):: XUN Jinxiang; The Fina ncia l Depar tment of the Head Office o f Ga s Th ermo dy namics, Chang zhou 213003, China

Keywords:: assets deprecia tion plan; accounting informa tion; ef fect; measures

摘要:: 资产减值准备会计使资产更符合资产的定义, 提高了会计信息质量, 为公众提供了比较真实的信息。但有些企业利用资产减值准备的不足, 进行会计操纵, 又使会计信息失真, 阻碍了市场经济的正常运行。本文分析了资产减值准备对会计信息质量的影响, 并提出了如何提高会计信息真实性的措施。

Abstract:: Keeping acco unting of asset s depreciation pla ns defines the assets mo re accura tely and improves the quali ty of acco unting so that th e public hav e access to t ruer informa tion. How ever some enterprises take adv antage of the inadequate assets depreciation plan a nd ma nipulate the accounting. As a result the info rmation in the account s is unt rue, which hampers the o peratio n of the market economy. This paper analy zes the effect o f assets depreciation plans o n the quali ty o f accounting a nd puts forw ard measures to improv e the reliabi li ty of acco unting informatio n.