关于资产减值计对企业财务的影响.docVIP

目 录 一、资产减值会计相关概念的阐述·············································（1） （一）资产······························································（1） 1．资产减值····························································（1） 2．资产减值会计的定义·················································（2）　　　　　　　　　　　　　　　　　　　 二、我国资产减值会计存在的问题及原因分析································（2） （一）资产减值相关的内部控制制度仍然较为薄弱························（2） 1．公司产权结构和治理制度不健全······································（2） 2．证券市场监管和处罚力度不够·······································（3） 3．资产减值准备计提的外部审计监督有待加强···························（3） （二）资产减值会计存在问题原因分析···································（4） 1．转回存在人为操作性···············································（4） 2．公司治理结构不完善···············································（4） 3．会计人员的素质的制约·············································（4） 4．会计人员对资产价值评估不熟悉······································（5） 三、改进现行资产减值会计的建议········································（6） （一）进一不完善资产减值会计准则······································（6） （二）建立和健全信息市场和价格市场·····································（6） （三）要加强资产减值准备的独立审计·····································（7） （四）要提高会计人员的职业判断能力和综合素质···························（7） 五、结论··································································（8） 六、参考文献······························································（9） 七、致谢·································································（10） （封面在前面，全顶格写） 2013级毕业生调研报告 调研报告题目：关于资产减值计提对企业财务的影响 系 部： 会计与金融系 专 业： 　会计 班 级： 会计３班 姓 名： 闭锦秀 学 号： １３０６０１０５９ 指 导 教 师： 闫利娜　　　　　　 完 成 时 间： 题目：关于资产减值计提对企业财务的影响 （请参考范文） ［摘要］ 随着我国经济的快速发展，经济体制的变革和企业外部环境的变化使得企业资产减值现象频繁发生。资产减值会计（？）成为会计规范的热点问题，为了真实反映企业资产的实际价值，为信息使用者提供与决策相关的有用信息，进一步完善资产减值会计己成为大势所趋。世界各国的准则制定机构先后制定了相应的资产减值会计准则，为企业的资产减值行为提供规范指导。我国也于2006年2月正式颁布了《企业会计准则第8号—