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存货跌价准备、坏账准备与盈余管理关系研究.doc

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摘要:本文以存货跌价准备、坏账准备为研究对象,采用理论和案例研究相结合的方法,在总结有关资产减值与盈余管理国内外研究现状的基础上,以存货跌价准备、坏账准备与盈余管理的相关理论为出发点,具体分析了存货跌价准备的概念、坏账准备的概念、盈余管理的概念、进行盈余管理的动因、然后进一步分析了存货跌价准备、坏账准备与盈余管理的关系,并以案例分析形式进一步证实其关系。

  最后,根据案例研究的分析结果提出了会计准则的制定应更细致、具体;报表使用者应关注存货跌价准备、坏账准备的异常变化;审计时应注意资产减值准备的变化的建议;完善与上市公司相关的政策法规。

关键词:存货跌价准备;坏账准备;盈余管理

 

Abstract:This to stock decline prepared, and bad prepared for research object, used theory and case research phase combination of method, in summary about assets reduction value and surplus management both at home and abroad research status of Foundation Shang, to stock decline prepared, and bad prepared and surplus management of related theory for starting point, specific analysis has stock decline prepared of concept, and bad prepared of concept, and surplus management of concept, and for surplus management of motivation, and and further analysis has stock decline prepared, and bad prepared and surplus management of relationship, And in the form of case studies further confirm their relationship.

  Finally, according to the case study analysis of the results set the formulation of accounting standards should be more detailed and specific; Report users should focus on provision for inventory, abnormal changes of bad debts; Audits should be paid attention to when assets impairment changes proposed; Perfection of listed companies and related policies and regulations.

Keywords: provision of inventories;bad debts;surplus management

 

论文资料贡献者对本文的描述:根据案例研究的分析结果提出了会计准则的制定应更细致、具体;报表使用者应关注存货跌价准备、坏账准备的异常变化;审计时应注意资产减值准备的变化的建议;完善与上市公司相......
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