UC知道汉译英（论文摘要，要求人工翻译）
来源：百度知道 编辑：UC知道 时间：2024/06/23 08:05:40
新准则的实施对以往利用资产减值操纵利润的现象起到了一定的遏制作用，但随着实践的检验，新资产减值准则的不足也日益明显。上市公司利用其漏洞进行利润操纵的行为也逐渐增多。本文从新准则下资产减值的研究背景和现状出发，阐述了新资产减值准则下出现的一些新的利润操纵手段，如通过隐瞒资产减值迹象、利用流动资产减值和随意确定坏账准备计提比例来操纵利润；分析了新准则存在的问题，目前新资产减值准则中存在的问题有：公允价值计量有缺陷、未来现金流量计量不准确、总部资产分摊标准不确定、资产减值确认难度大；并针对新资产减值准则中存在的问题提出了完善资产减值信息披露、完善公允价值相关制度、完善预算体系和提高会计从业人员素质等一系列相应措施和建议，最后得出结论。
The implementation of new guidelines for the use of the assets of the previous impairment to the phenomenon of profit manipulation played a role in containment, however, with practice, the lack of impairment of assets in the new guidelines also has become increasingly obvious. Listed companies that use the manipulation of loopholes to adjust its profits also gradually increased. In this paper,current status of starting on a new asset impairment under the criteria of some new means to manipulate profits asset impairment under the new guidelines for the research background, such as concealing assets through the impairment of signs of impairment and the use of current assets to determine free of bad debts to manipulate the proportion of profits; an analysis of the existence of the new guidelines, the current guidelines for the new asset impairment problems are: fair value are flawed, future cash flows is not an accurate measurement, standard uncertainty Headquarters sharing assets, ass