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由于对资产减值准备的计提和转回的会计处理存在模糊性和灵活性,一定程度上满足了不同类型企业的盈余管理动机,近年来资本市场上市公司的资产减值准备计提混乱,规范性不足。为规范创业板上市公司季度报告的编制及信息披露行为,证监会2013年3月25日出台了《公开发行证券的公司信息披露编报规则第20号——创业板上市公司季度报告的内容与格式》,以减少资本市场中创业板上市公司通过盈余管理来粉饰报表,掩盖实际不理想的经营状况,从而保护投资者合法权
Due to the vagueness and flexibility in the accounting treatment of withdrawals and reversals of asset impairment, earnings management motives of different types of enterprises have been satisfied to a certain extent. In recent years, asset impairment provisions of listed companies in capital markets have been confused, Normative. In order to regulate the preparation of quarterly reports and the disclosure of information of GEM companies, the CSRC issued the “Rules for the Compilation of Information Disclosure by Companies that Offer Securities to the Public No. 20 - March 25, 2013 on the contents of quarterly reports of GEM companies Format ”in order to reduce the capital market, GEM companies through earnings management to whitewash statements, cover up the actual unsatisfactory business conditions, thereby protecting the legitimate rights of investors