The Perfection Of Accounting Of Impairment Of Assets On Appropriate Limitation Of Earnings Management

Enterprise's accounting system of China had already implement in the listed company in 2001.Through a few years operation, the system will be carried out overall in the state-run large and medium-size enterprise in 2005. The new round reform of accounting, taking implementing enterprise's accounting system of China as sign, is reform of accounting essence content, one of the main contents of the reform is impairment of eight assets. However, an idea planned of impairment of assets is proposed while squeezing out moisture in some assets and earnings. Have offered the tool and space for enterprise's earnings management too. Before enterprise's accounting system is implemented, generally there is a phenomenon of earnings management too in listed companies of our country. But the means to use is mainly that the debt is recombined, not currency trade, etc. New system confirm as issues of reorganization income, etc. to accumulate for capital, have reduced the space which uses these project earnings management greatly. Therefore, enterprise's earnings management means has transferred to accounting of impairment of assets. While counting and withdrawing the prepayment of impairment of assets, reducing the negative effect of earnings management becomes the present accounting theory and problem urgently to be solved of practice reducing value to prepare. In this text the theory and practice of accounting is carried on foundation that the system is explained to earnings management theory. To our country's conditions, the space perfects and proposes with the supplementary measure on the basis of compressing and making earnings appropriately are proposed to manage in accounting of impairment of assets.This text is divided five parts altogether, the main content of every part is:1. Forword. This part start with dividing the case of the securities in the south partly has drawn the theme of this text. On this basis, the purpose and meaning of this text have explained, current situation of domestic and international research, research approach, technological route and innovation and problem are remained to study further.2. Accounting of impairment of asset's theoretical foundation and accounting method are analyzed. This part studies the theoretical foundation of accounting of impairment of assets at first. In order to defining for the science of accounting of impairment of assets on the whole, for after gentle research last basic view. Then, on the accounting of impairment of relevant assets in our country's enterprise's accounting system, from confirming, measure, write down, report four respects to analyze. The analysis here is notthe explanation which looks like the textbook, but the height system and summarizing on the theory and practice.3. The stating of earnings management. Studying to use accounting of impairment of assets to manage earnings, earnings management must be generally understood. Originally measurement of the net income is regarded as the breakthrough point at first partly, the concept of earnings management is drown. Earnings management will be turned into reality, possibility and motive must be wanted to realize. So the realistic possibility of earnings management has been analyzed next. Then, passing judgment on and comment on to the earnings management, I think that earnings management is a neutral word.4. The application of counting and withdrawing the impairment of assets in earnings management. Originally these contents are one of the main parts of this text. Making an inquiry into the space of earnings management in enterprise's accounting system of our country at first, finding that the space of earnings management in accounting of impairment of assets of our country. Then studying how to use accounting of impairment of assets to make earnings management. Finally our country listed companies which using counting and withdrawing the impairment of assets were carried on real example.5. The perfection of impairment of assets accounting under the environment of earnings management in our country. It is originally equally the important part of this text partly. Answering in a situation that there is earnings management mainly, how to perfect and carry out the impairment of assets accounting. The basic view is, it is too impossible to need the job to be judged and chosen for the impairment of assets accounting, otherwise it is scientific to lose, and earnings management can not disappear easily either. So the perfection of the impairment of assets accounting should be focused on appropriate to compressing the space of earnings management, but not move towards another extreme. For this reason, on the basis of the thing that compare world to the impairment of assets accounting, have combined our country's conditions and proposed eight perfect suggestions and four relevant measures in this part.