I上市公司计提减值准备现状研究摘 要为了探讨上市公司在减值准备的计提过程中所产生的问题，本文通过分析*ST 斯太、*ST 盐湖和獐子岛三个实例，证实了我国上市公司普遍存在通过少提或不提资产减值准备和非正常转回已计提的减值准备等手段来人为随意调整利润。与此同时，以 ST 宜化为案例，对其 2014 年至 2018 年的财务数据进行统计分析，然后得出结论，我国上市公司在计提上存在一定的随意性和利用减值准备来人为操控利润的问题。基于此，本文提出了完善相关会计法律法规、优化企业内部治理结构、强化外部监督系统、提高会计人员专业知识与职业素养的对策建议。这对营造良好的市场环境和促进资本市场的有效运行具有重要意义。关键词：上市公司；资产减值准备；问题；成因分析；对策建议IIResearch on the Status Quo of Provision for Impairment of Listed CompaniesAbstractIn order to discuss the problems arising from the impairment process of listed companies, this paper analyzes the three examples of * ST Stevie, * ST Salt Lake and Zhangzi Island, which confirms that listed companies in China generally exist through less or no assets. Impairment reserves and abnormal reversal of accrued impairment reserves are used to adjust profits at will. At the same time, taking ST Yihua as a case, a statistical analysis of its financial data from 2014 to 2018, and then concluded that there is a certain degree of arbitrariness in the provision of China's listed companies and the use of impairment provisions to manipulate the question of profit. Based on this, this article puts forward countermeasures and suggestions to improve the relevant accounting laws and regulations, optimize the internal governance structure of the enterprise, strengthen the external supervision system, and improve the professional knowledge and professional qualities of accountants. This is of great significance for creating a good market environment and promoting the efficient...
