试析固定资产减值损失的论文.docVIP

试析固定资产减值损失 摘要 本文阐述固定资产减值的内涵及背景，对固定资产减值的会计核算问题进行分析，得出结论：企业合理规避固定资产减值的会计核算问题是完善我国固定资产减值会计的关键。固定资产是为生产商品、提供劳务、出租或经营管理而持有的，使用寿命超过一个会计年度的有形资产。固定资产是企业重要的生产力要素之一，是企业赖以生存的物质基础，是企业产生效益的源泉，固定资产的结构、状况、管理水平等直接影响着企业的竞争力，关系到企业的发展。由于企业经营环境的变化和科学技术的进步，或者企业经营管理不善等原因，往往导致固定资产创造未来经济利益的能力大大下降，使得固定资产可收回金额低于其账面价值，即发生固定资产减值。如果对于已经发生的固定资产减值不加以确认，必将导致固定资产价值的虚夸，粉饰企业经营业绩，导致会计信息失真。? ?关键词 固定资产 减值准备 会计核算? Also fixed assets impairment loss Abstract This paper expounds the connotation and fixed asset depreciation of fixed assets depreciation background, the accounting problems are analyzed, draw the conclusion: enterprise reasonable avoid fixed assets depreciation accounting problem is fixed assets devaluation accounting perfecting the key. fixed assets the ability to create future economic benefits, mak Fixed assets are for production of goods, providing labor services, rent or management, service life and possession of more than one accounting years tangible assets. Fixed assets is an important enterprise productivity elements, was one of enterprises survival and the material base, is the enterprise produces benefits source of, fixed assets structure, status, management level, directly affects the competitiveness of the enterprises, and related to the development of the enterprise. Due to changes in the business environment and the progress of science and technology, or enterprise poor management and other reasons, often leads to es great decline the recoverable amount of fixed assets is lower than its carrying value, namely fixed assets impairment occurred. If has already occurred fixed assets depreciation not confirmed, will inevitably lead to fixed assets value of business performance, whitewashed rhetorical, leading to the accounting information distortion. Keywords Fixed assets Impairment Accounting 目录 一 引言------------------------------------------------------------5 二 固定资产减值内涵------------------------------------------------5 三 减值的迹象和测试------------------