新资产减值准备对上市公司财务的影响.wps资料.doc

辽宁对外经贸学院专科毕业论文  PAGE \* MERGEFORMAT 17 资产减值准备对上市公司财务报告的影响 中文摘要：资产减值准备的计提是为了避免资产的虚增导致企业利润的虚增,同时保证企业财务报告的真实性和可比性。合理计提资产减值，对于企业规避风险、提高会计信息质量有着重要作用。在激烈竞争的市场环境下，企业面临的风险和不确定性越来越大，单纯的历史成本核算已不能反映企业资产的真实状况。顺应这种情况，计提资产减值应运而生。但是，在计提资产减值的会计方法的上还有很多不完善不规范之处，比如很多上市公司利用资产减值准备操控利润，发布虚假的财务报告，其报告信息缺乏可信度，致使报告信息的使用者不能做出正确决策等问题。因此，在实践中随着社会的发展，合理利用资产减值走向成熟，不断完善资产减值会计具有重大意义。本文主要阐述计提资产减值准备是如何对财务报告产生影响的，以及对此产生的思考与对策。 关键词：资产减值 财务报告 资产负债表 上市公司 Abstract: the provision of asset impairment provision is to avoid inflated assets lead to inflated corporate profits, at the same time guarantee the authenticity of corporate financial reporting and comparability. Reasonable provision for assets impairment, for enterprise avoid risk, improve the quality of accounting information plays an important role. Under the market environment of fierce competition, the enterprise faces a mounting risk and uncertainty, simple historical cost accounting cannot reflect the real condition of enterprise assets. To this kind of situation, provision for assets impairment arises at the historic moment. However, in the provision of asset impairment accounting method on imperfect and there are many non-standard place, such as a lot of preparation for property-value reduction used by listed companies to manipulate profits, issuing false financial report, the report information lack credibility, the report information users cant make the right decision. In practice, with the development of the society, therefore, reasonable utilization of assets impairment to mature, perfecting asset impairment accounting is of great significance. Provision for impairment of assets is the purpose of this article is how to affect the financial reporting, as well as the thinking and countermeasures. Key words：asset impairment financial reporting the balance sheet the listed company 前 言 20多年来，伴随着经济体制改革，《企业会计制度》使资产减值会计逐渐走入了人们的视野,它是在我国上市公司普遍存在的资产质量不高,资产账面价值与实际价值差距较大的背景下产生的。监管部门试图通过计提减值准备的方式,将长期积累的不良资产泡沫予以逐步消除,使资产能够真实地反映企业未来获得经济利益的能