Analysis On The Policies Of Accounting For Asset Impairment Of The Manufacturing Listed Company

Companies often manipulate profits by choosing the policies of Accounting for Assets Impairment (AAI). Chinese and foreign Experts have made a lot of researches which show that some companies adjust profits at random. Information from these researches are not conducted on fields, and the differences on policies of AAI are eliminated in different fields, so the relations of the conclusions from these researches are very lack。On the base of a great deal of accounting data collected from Manufacturing Listed Company (MLC), the factors affecting the companies executing asset impairment are analyzed in the method of theory and practice in this thesis. And It also confirms that the MLC are more easily to manipulate profits by the policies of AAI when they are faced with anti-deficit or confirmed-distribution. This thesis also finds out more questions. Firstly, the field features and region differences are dominant in the MLC; Secondly, there is little influence to the policy of AAC from debt restrictions and administrators'resignation; Thirdly, Certified Public Accountants pay little attention to the problem that companies manipulate profits by choosing the policies of accounting for impairment of assets. At last, the author proposes several solutions to the problems of profits manipulated in the MLC.