资产减值准则对企业盈余管理的影响及对策-毕业论文参考网 关键词：资产减值准则；盈余管理；盈余空间 [gap=1522]Key words: impairment of assets criteria; earnings management; surplus space
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Finally, the article gives advertises and Countermeasures on the existing problems of the implementation of the assets impairment criteria in the railway enterprises.
最后，对铁路运输企业执行资产减值准则存在问题进行分析并提出建议和对策。
The new 'Enterprise accounting Criteria' published in the end of 2000 emphasized the execution of assets depreciation accounting policy, and extended the scope of impairment of assets to eight assets.
2000年底发布的新《企业会计制度》强调资产减值政策的执行，资产减值计提的范围扩大到八项资产。
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