However, according to the annual reports of the listed companies in recent years, accounting polices on impairment of assets is adopted by the listed companies as a tool for profit manipulation.

然而，按照年度报告的上市公司近年来，会计政策上采用了资产减值，上市公司利润操纵作为工具。

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But in the implementation process, accounting policies on impairment of assets are adopted as a tool for profit manipulation.

但在实施的过程中，不少上市公司仍然利用资产减值进行利润操纵。

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