资产减值会计研究 会计专业毕业论文.doc

山 东 大 学 本科毕业设计(论文) 设计题目: 资产减值会计研究 指导教师： 学 号： 姓 名： 2011 年 04 月 18 日 资产减值会计的研究 摘要 近年来，随着经济环境的日益复杂和技术条件的不断变化，资产减值问题已经引起各国会计理论界和实务界的普遍关注。因此，笔者认为研究资产减值的理论与实务问题具有现实意义。本文首先从资产减值会计的理论问题入手，对其涉及的相关概念、理论依据与适用范围进行探讨。其次，研究新会计准则在资产减值确认、计量的相关内容，这是资产减值会计的核心问题。再次，关于资产减值会计的实务应用研究，从确认、计量、记录、披露等方面结合实际深入研究并引出存在的问题。最后, 针对前文我国资产减值会计规范和实务存在的问题，提出完善我国资产减值会计的若干建议。 关键字：资产减值；资产减值会计；新会计准则 Accountant analyzing of the property depreciation ABSTRACT Nowadays, with the complication of economic environment and changing of technology, accountants and researchers have already paid close attention to assets impairment. Therefore, I think it has important realistic meanings that researching on its theory and practical problem. At first, this paper draws from the theory question of impairment of assets, discusses the correlation concepts, theoretical foundation and application. In the second part, the paper analyses new accounting standards for impairment of assets in the identification, measurement and information disclosure. This part is the core question of assets impairment accounting. In the third part is asset impairment accounting practices applied research. The paper finds problems from the full process of recognition, measurement, record and disclosure on impairment of assets. Finally, the paper introduces some recommendations on improving asset impairment accounting in our country against the former assets impairment accounting norms and practices of the existing problems. Key words：assets impairment, accounting of asset impairment, new accounting standards 目录 一、关于资产减值的基本问题 1 （一）资产减值基本概念 1 1．资产 1 2．资产减值的含义 1 (二）资产减值会计研究的理论依据 1 （三）新准则适用的范围 2 二、资产减值会计确认和计量 2 （一）资产减值会计的确认 2 1．资产减值会计确认标准 2 2．资产减值会计确认基础 2 （二）资产减值会计的计量 3 1．资产减值会计的计量属性 3 2．资产减值会计的计量标准 3 三、资产减值会计应用存在问题的研究 3 （一）资产减值确认规范中存在的问题 3 1．资产减值迹象的判断 3 2．资产减值转回问题 4 3．资产组施行问题 4 (二 )资产可回收金额的计量问题 4 1．资产的公允价值难以定夺 5 2．处置费用不易确定 5 3．现金流量现值难以确定 5 (三)资产