Analysis of accountant's manipulation of profit of reducing value of assets

The accounting system stipulates that enterprises termly or at the end of every year at least,check in an all-round way to every assets,estimate losses that every assets may take place reasonably,that is,neither over-evaluate assets or income neither,nor the less debts or the expenses to count,thus avoid increasing enterprise's empty profit.But in practice,some enterprise utilized the accounting regulation flexibility,person who perfect of criterion,plan to achieve the goal of handling the accounting profit through the assets reducing value.This paper starts with abusing the assets reducing value in enterprises,announces with the instance enterprises' count the intention of proposing secret reserve,in order to cause the insider's attention.