《关于资产减值计提对企业财务的_影响毕业论文》.docVIP

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） 四、结论··································································（8） 五、参考文献······························································（9） 六、致谢·································································（10）［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。资产减值会计资产减值会计是指资产未来可能流入企业的全部经济利益低于该资产现有的账面价值，而在会计上对资产的减值情况进行确认、计量和披露的核算。其实质是用价值计量代替成本计量，并将账面金额大于价值部分确认为资产减值损失或费用。会计管理权限、会计责任主体、会计核算和会计监督的基本要求、会计人员和会计机构的职责权限、并对会计法律责任作出了详细规定。是会计工作的基本法，是指导我国会计工作的最高准则。会计职业判断是指会计人员根据会计法律、法规和规章等会计标准，充分考虑企业现实与未来的理财环境和经营特点，运用自身专业知识和职业经验，通过识别、计算、分析、比较等方法，对不确定性会计事项所作的裁决与断定的思维过程。their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.three vigorously promote the brand. To establish brand awarenes