The paper based on Accounting Forms in 1999, selects 20 loss companies oflisted as sample, researches the earnings management, and then clarifies thenecessity of ?The Four Impairment Allowances?

• 本论文以99年报为基准，选取20家亏损公式为样本，研究亏损公司的盈余管理情况。 进而说明“四项计提”的必要性。