Research On Earnings Management Of Listed Animal Husbandry Enterprises From The Perspective Of Asset Impairment

The animal husbandry industry is closely related to people's livelihood and is an indispensable part of the national economy.With the prosperity of the national economy a large number of animal husbandry enterprises have gone public for financing.In order to meet the needs of the management some listed companies have adopted earnings management methods a large part of which are implemented with the aid of relevant standards for asset impairment.The increasingly widespread earnings management behavior will disrupt the economic laws of our country hinder the future economic development prospects of our country and even spread to other fields.This paper selects Tianshan Biology Western Animal Husbandry and Pengdu Agriculture Husbandry as the research objects to explore their use of assetimpairment to implement earnings management.This paper analyzes the financial statement data of Tianshan Biology Western Animal Husbandry and Pengdu Agriculture and Animal Husbandry from 2015 to 2020 and the development of the animal husbandry industry and explores the motivations specific and detailed methods of implementing earnings management by case companies and companies after implementing earnings management.development status.Through the research of this paper the methods of implementing earnings management by listed animal husbandry enterprises using asset impairment mainly include a large number of accrual and reversal of inventory depreciation reserves and consumable biological assets large accrual of fixed assets impairment and productive biological assets impairment.The fundamental reason for the unreasonable large-scale provision of goodwill impairment etc.is the imperfection of accounting standards and systems.Using the flexibility given to financial personnel by the standards excessive impairment and reversal behaviors are carried out without relevant basis.It is hoped that with the help of this article we can provide support for promoting the development of relevant accounting standards and related systems in my country advocate that the provision and reversal of impairment be more reasonable and contribute to the sound development of my country's future economy.