浅议我国的资产减值会计问题及对策之论文.docVIP

浅谈我国资产减值会计中的问题及对策 王巨（09级会一） [摘要] 随着我国经济市场化和全球化发展进程的深入,资产减值准备也成为近期会计革命改革的核心内容之一。自从2006年第8号准则—资产减值的颁布与实施，一直到今天，可以说我国的资产减值会计问题规范正逐步走向完善。但是，近几年上市公司的年报显示，资产减值在相当大的程度上沦为上市公司操纵盈余的工具，这其中既有制度层面的原因，也有上市公司治理生态的原因。由此资产减值会计再次引起了会计理论界和实务界的高度关注，成为社会的一大热点问题。为了客观真实的反映企业资产的实际价值，为信息使用者提供决策相关的有用信息，进一步完善资产减值会计已是大势所趋。因此，加强我国资产减值会计研究，具有非常重要的实际意义。本文结合结合国内外对资产减值会计的研究和相关规定,阐述了资产减值的确认及开展资产减值会计的必要性,全面分析了我国现行资产减值的确认、计提的标准、减值迹象的判断等方面的现状及问题与对策。 [关键词] 资产减值 会计问题 对策 Discussing on the financial accounting problem about asset impairment in our country [Abstract] Along with the in-depth development of marketization and globalization of the economy in China，the impairment of assetsalso becomes one of the core ontents of the recent accountiong revolution. Guidelines No. 8 of 2006 - the promulgation andimplementation of impairment of assets, until today, the accountion issue of assets impairment in our country is moving towards the perfect. perfect.However，in recent years，the annual report of listed companies showed that due to the cause of both institutional level and governance ecology of listed companies，assets impairment descends to listed companies’tool that handle the surplus to a large extent. Therefore, the strengthening of asset impairment accounting research has very important practical significance. In this paper, accounting for impairment of assets at home and abroad for research and regulations, described the recognition of asset impairment accounting impairment of assets and the need to carry out a comprehensive analysis of the recognition of impairment of existing assets, provision of standards, by determine the value of signs and other aspects of status and problems. [Keywords] Assets impairment accounting issues countermeasure 目录 一 资产减值的概述 - 1 - （一）资产减值含义 - 1 - （二）资产减值适用范围 - 1 - （三）资产减值会计的必要性 - 1 - （四）资产减值会计的确认时间 - 2 - （五）资产减值会计的确认 - 3 - （六）会计计量属性 - 4 - （七）资产减值会计的计量方法 - 4 - （八） 资产减值会计的记录和信息披露 - 7 - 二．资产减值会计在实务中存在的问题 - 7 - （一）资产减值准备的基础难以确定