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AbstractInthispaper,themeaningofassetimpairmenttotheentrypointforassetimpairmentanalysisandaccountingpolicyrelations,combinedwithVankeGroup'scasetoanalyzethecausesofimpairmentofassetscompaniesusetomanipulateprofitsbyconsultingalargenumberofdocuments,tryofproposedsolutions,bypreparingamethodofassetimpairment,improperuseandsubsequentprocessingoftheimpairmentofassetsputforwardacomprehensiveanalysis,putsforwarditsownproposalsforimprovementofassetimpairmentaccountingnorms.KeyWords:listedcompanies,assetimpairment,accountingpolicy,subsequenttreatment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..................................................................................................42.2国内研究现状..................................................................................................53.企业计提资产减值准备操纵利润的手段-以TCL通讯为例..................................63.1案例概述..........................................................................................................63.2企业计提资产减值准备的手段......................................................................63.2.1通过资产变现操纵减值准备...............................................................63.2.2不当的减值准备计提比例和折现率...................................................73.2.3利用较低的折旧费或摊销费操纵利润...............................................74利用计提资产减值准备操纵利润的原因分析.........................................................74.1为取得上市资格..............................................................................................74.2防亏动机、扭亏动机......................................................................................84.3利润平滑..........................................................................................................84.4资产减值的披露不足......................................................................................84.5资产减值涉及大量的专业判断......................................................................94.6相关会计规范仍不够完善..............................................................................95.针对企业利用资产减值准备操纵利润的应对措施..........................
