论资产减值对上市公司盈余管理的影响——以中国铝业股份有限公司为例摘要 随着我国市场经济的逐渐深入发展，资本市场愈加活跃，在企业运营中的对亏损盈利的情况的统筹问题也逐渐出现，这也是经济领域的重要研究对象。此篇文章将上市公司作为研究对象，深入剖析了在货币的贬值变化对企业的盈余统筹方面的作用，并通过了解相关理论依据以及相关知识，以中国铝业股份有限公司作为案例进行研究剖析，得出研究结论，最后对存在的问题提出了相应的解决办法。关键词：资产减值；上市公司；盈余管理AbstractWith the gradual deepening of our market economy, the capital market has become more and more active. As a result, the issue of earnings management in listed companies has become prominent and has become an important research field in the field of accounting capital. This article starts with a listed company and studies the impact of asset impairment on earnings management. Starting from the current status of China, based on the theory of asset impairment and earnings management, through the case study of China Aluminum Corporation, we come to the conclusion. Finally, the corresponding solutions are proposed for the existing problems.Keywords: Asset impairment; Listed company; Earnings management目录前言.................................................................1一、资产减值准备和盈余管理概述.......................................1（一）资产减值准备......................................................................................................1（二）盈余管理..............................................................................................................1（三）资产减值准备与盈余管理的关系......................................................................2二、资产减值准备对盈余管理的影响案例分析.............................2（一）中国铝业股份有限公司简介..............................................................................2（二） 公司计提资产减值准备概况...................
