利用资产减值准备操纵企业利润的成因与对策分析研究——以TCL公司为例 财务会计学专业

利用资产减值准备操纵企业利润的成因与对策-以TCL 公司为例摘要本文以资产减值准备的含义为了切入口，分析资产减值准备和会计政策的关系，并结合万科集团的案例进行分析企业利用资产减值准备操纵利润的成因，通过查阅大量的文献资料，尝试性的提出了解决措施，通过准备资产减值准备的方法，对资产减值的不当利用和后续处理提出综合分析，进而对完善我国资产减值会计规范提出自己的建议。关键词：资产减值准备，企业利润，会计政策，应对措施AbstractIn this paper, the meaning of asset impairment to the entry point for asset impairment analysis and accounting policy relations, combined with Vanke Group's case to analyze the causes of impairment of assets companies use to manipulate profits by consulting a large number of documents, try of proposed solutions, by preparing a method of asset impairment, improper use and subsequent processing of the impairment of assets put forward a comprehensive analysis, puts forward its own proposals for improvement of asset impairment accounting norms.Key Words: listed companies, asset impairment, accounting policy, subsequent treatment目录摘要................................................................................................................................1Abstract..........................................................................................................................21 引言.............................................................................................................................31.1 研究背景..........................................................................................................31.2 研究意义..........................................................................................................42.研究现状.....................................................................................................................42.1 国外研究现状.........................................................................