资产减值会计研究会计毕业论文精选.docVIP

摘 要 当今，企业面临的经济环境复杂多变，由于经济利益的驱动，企业普遍存在高估资产价值的现象，财务报告中的资产泡沫严重影响了信息使用者的正确决策，降低了公司的可信度，同时给经济发展带来了许多不利的影响。我国财政部发布了《企业会计准则第8号——资产减值》，并在上市公司中实施。拟从资产减值会计的理论问题入手，对其相关概念、理论基础进行探讨，并对新会计准则在资产减值确认、计量和信息披露等方面的规定进行分析，并提出了可能会影响新会计准则实施的一些问题。最后提出了如何健全我国资产减值会计的几点建议。 【关键词】 会计准则 资产减值 资产减值会计 Abstract Today, enterprises are faced with complex economic environment, due to the economic interests of the drive, enterprises widespread phenomenon overestimate the value of assets, financial reporting, asset bubbles serious impact on users of information right decisions, reducing the companys credibility , while giving economic development has brought many adverse effects. Of the Ministry of Finance issued the Accounting Standards for Enterprises No. 8 - Impairment of Assets and in listed companies implemented. Plans from asset impairment accounting theoretical problems starting its related concepts, theoretical foundation to explore, and new accounting standards on asset impairment recognition, measurement and disclosure requirements in respect of the analysis, and proposed that may affect the new accounting standards implemented some problems.Finally, put forward how to perfect some suggestions to asset impairment accounting. Keywords: Accounting standards Assets devaluation Assets devaluation accounting目 录 TOC \o 1-4 \h \z \u HYPERLINK \l _Toc256000000 引 言流削削瘿瘿覃钧钧蹩蹩 PAGEREF _Toc256000000 \h 1 HYPERLINK \l _Toc256000001 1、 资产减值的相关概述瘾瘾库库磕赌赌鱿鱿霾 PAGEREF _Toc256000001 \h 2 HYPERLINK \l _Toc256000002 1. 资产减值的基本概念 篦蟛蟛螫困困唬唬唬疒 PAGEREF _Toc256000002 \h 2 HYPERLINK \l _Toc256000003 1.1. 资产藿式属圄圄碱碱笺疸疸 PAGEREF _Toc256000003 \h 2 HYPERLINK \l _Toc256000004 1.2. 资产减值的含义韪韪蛩蛩蛉尤尤孚孚鹜 PAGEREF _Toc256000004 \h 2 HYPERLINK \l _Toc256000005 2. 资产减值会计研究的理论依据窘窘姿姿浊饲饲腭腭腭 PAGEREF _Toc256000005 \h 3 HYPERLINK \l _Toc256000006 2.1. 资产减值会计符合资产计量理论嫁嫁譬譬彳彳彳鼓鼓寡 PAGEREF _Toc256000006 \h 3 HYPERLINK \l _Toc256000007 2.2. 资产减值会计符合资产谨慎性原则馅握握婀婀婀壳壳窟暨 PAGEREF _Toc256000007 \h 5 HYPERLINK \l _Toc256000008 2.3. 资产减值