The Research On Internal Control In China Real Estae Network

From the eighties of last century, the "earnings management" is increasinglypopular, still warm unabated.Discussion in this area quite necessary. Some people believe that earningsmanagement is neutral, they are reasonable and fully in the rules to dance, so thebenefits derived through the earnings management is justified. For this "surplusneutral theory" diametrically opposite views on this article. This behavior is theearnings benefit from the regulatory authorities, such as managers, large shareholders,while the victim is often as low-level employees, small shareholders and thegovernment. Because corporate separation of ownership and management, so that thefinancial report of the providers and users are two groups, and the user is outside theenterprise. If an enterprise’s financial statements over the whitewash to convey to theuser, resulting in the extreme asymmetry of information, and even reverse the choice,not only damaged the interests of investors on the whole the sound development ofcapital markets and fair competition, there are also damaged.This paper takes Hunan Valin Iron&steel limited liability company in2007toimplement the new accounting standards since the assets impairment earningsmanagement as the research object, in this paper on the basis of the analysis, putforward normative company assets for impairment of collective management scheme.First of all, this paper selected topic background, significance, research ideas andmethods. Then the company assets provision status is described, based on the2007plan carry large amounts of impairment of fixed asset and2008provision forinventory impairment causes were analyzed, and put forward the correspondingmanagement scheme. Finally the article expounds the implementation of theprogramme needed for security measures, in order to standardize listed companiesaccounting basic work, improve the quality of accounting information of listedcompanies.