摘要：新企业会计准则规定：非流动资产在减值确认后，一律不得再转回，而存货不同，可以根据实际情况将以前计提的存货跌价准备金额进行转回，这就为一些企业提供了盈余管理的空间。本文通过阐述食品行业存货跌价准备与盈余管理的基本理论，然后从行业数据、企业动机及存货减值对利润的影响等方面对三全食品案例做一个详细的分析，主要为了说明三全食品是如何利用存货跌价准备的计提与转回去影响企业的当期利润，达到其盈余管理的效果；另外，存货跌价准备已成为上市公司盈余管理的重要手段，为了遏制企业刻意的利用存货跌价准备进行盈余管理，从而影响到投资者的决策，使自身的利益最大化的行为，提出一些建议及对策，使企业在处理存货时更准确、合理。 

关键词：存货跌价准备 资产减值 盈余管理 食品企业

Abstract: According to the new enterprise accounting standards, non-current assets are not allowed to be reversed after the impairment was recognized, while inventories are different from non-current assets, appropriated provision for inventory can be reversed according to the actual situation, so the new accounting principle of enterprises provides some earnings management for companies. On the basis of concepts of the food industry’s provision for inventory and earning management, the thesis is aimed at explain how the treatment of inventory influence Zhengzhou Sanquan Foods Co.,Ltd’s balance sheet, income statement and earning management. In addition, inventory impairment has became an important means of quoted company’s earnings management, so government and enterprises should take some measures to avoiding this phenomenon and finding the most reasonable accounting methods for the company. 

Key words: Inventory revaluation reserve   Earnings Management   Assets impairment   Food Industry