制造业上市公司坏账准备计提的实证分析

Empirical Research on the Asset Impairment in Listed Companies of Manufacturing Industy

摘要:

上市公司利用资产减值准备的计提进行盈余管理利润操纵比较普遍,由于公司所处的行业不同,提取资产减值准备会有很深的行业烙印,本文从制造业上市公司的坏账准备计提分析上市公司进行盈余管理的基本情况和行业特点,提出加强会计信息的披露,扩大坏账准备计提范围,强化注册会计师外部监督等建议.

Abstract:

The Profit Manipulation Used Allowance for Impairment Assets in Chinese Listed Companies has become the central issue, the Asset Impairment has its characteristics owning to the companies in different industries. This paper analyzes the basic circumstance and profession characteristics of Earnings Management by the view port of the Allowances bad debt. Based on the analysis, it suggests that some measures should be taken that strengthening the information management. , enlarging the scope of Allowances for bad debt and intensifying supervise of CPA.