impaired assets 中文意思是什麼
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Analysis of impaired assets and profit handling on listed company
淺議資產減值準備和上市公司利潤操縱 -
This paper use both qualitative and quantitative method to study the theory hypothesis problem about accounting option in the reserve for impaired assets in china, including theoretical background, policy itself demonstration, especially highlighting the positive research on the elements which affect the listed companies to implement the accounting policy on impairment of assets
這便是本文研究的重點內容。本文採用定性和定量相結合的方法來研究我國資產減值準備會計選擇的理論假設問題。研究分為理論、政策和實證三個方面，重點對影響上市公司執行資產減值政策的因素進行實證研究。 -
We introduce the theoretical background of the reserve for impaired assets from the valuable viewpoint, venture viewpoint, with the decision - making viewpoint as our starting point, then, with the assistance of the foreign and domestic document of accounting option, we analyze the theory hypothesis of the reserve for impaired assets, and conclude the elements that affect enterprises " choosing accounting policy on impairment of assets. the elements are the basis of our positive research
在理論分析部分，本文首先從決策有用觀和風險觀的角度論述資產減值準備的理論基礎，然後結合國內外有關會計選擇權文獻的研究，對資產減值準備的理論假設進行分析，得出影響企業選用資產減值政策的因素，這些因素將是我們實證研究的基礎。
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