资产减值准备操纵利润的方式、原因及防范

  国内经济环境复杂多变，越来越多的企业为经济利益所驱动，利用资产减值准备操纵利润，粉饰财务报表骗取投资，扰乱经济市场秩序。其通常利用的方式有：少提资产减值准备,增加企业利润；转回资产减值准备,增加利润,粉饰业绩；多提资产减值准备,减少企业利润；当期计提减值准备后,在以后期间少确认成本费用以增加利润；转回减值准备,扭亏为盈； 报废资产,减少利润；多管齐下加速计提；高龄应收账款一次提清等。其行为的主客观成因主要为企业自身动机不纯、相关规定不完善、可操作性不强所致，因此要加强企业内部管理、提高会计从业人员素质，加强内部审计作用、重视会计事务所等外部审计、完善资产减值准则，加强操作性和明晰性、完善退市制度等。
  关键词:资产减值准备； 企业会计准则 ； 利润操纵
 

Abstract
 Due to domestic economic environment is complicated, more and more enterprises driven by economic interests, using asset impairment to manipulate profits, whitewash financial statements to defraud investment, disturb the order of market economy.
It usually use way: less assets depreciation reserves, increase enterprise profit;of asset depreciation reserves, increase profits, whitewash performance; the more asset impairment provision, reduce enterprise profits;after the current provision for impairment loss, less during later confirmed costs to increase profits;back impairment of profit;scrap assets to reduce profits； multi pronged accelerated depreciation;- accounts receivable once mention clear, etc.Supplemented by examples, this paper analyzes the subjective and objective causes of their behavior mainly for their own motivation is not pure, imperfect rules, the operability is not strong, and gives some starting from the enterprise itself and the social environment to avoid of the profit manipulation by using the provision for impairment of assets.

 Keywords:   Asset impairment loss .  Accounting standard for business enterprises . Profit manipulation

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