毕业论文-资产减值会计计量问题的思考汇.docVIP

资产减值会计计量问题的思考 院 系： 专 业 班： 姓 名： 学 号： 指导教师： 资产减值会计计量问题的思考 Research on Impairment of Assets Accounting Confirm and Measure Problem 摘 要 随着市场经济的发展和科学技术的进步，企业外部的经营环境处于不断的变化之中，企业面临的不确定因素逐渐增多，由于经济利益的驱动，企业普遍存在高估资产的现象，严重误导了信息使用者对企业财务状况的真实了解。因此，资产减值会计成为国内外会计理论界研究的热点。但是我国资产减值会计发展还不完善，很多上市公司把资产减值会计作为盈余管理的工具。我国在 2006 年颁布了《企业会计准则第 8 号—资产减值》，将资产减值作为单独的一项准则来制定，为规范企业会计核算行为，提高会计信息质量奠定了坚实的基础。但实施过程中不少上市公司仍然利用资产减值进行利润操纵。 本文分为四个部分，第一部分对资产、资产减值、资产减值会计的相关概念进行了界定和辨析，进而对资产减值的理论基础、资产减值的迹象判断，以及实务操作进行了分析。第二部分，从两方面阐述资产减值会计的问题：第一，现行准则下资产减值会有待深入探讨的问题公允价值的确认问题减值损失的转回Abstract With the progress of the market economy and science and technology, enterprise external business environment is in constant flux, uncertainty facing businesses is gradually increasing, as driven by economic interests, enterprises widespread phenomenon overvalued assets, seriously misleading information on the financial position of the users understanding. Therefore, asset impairment accounting accounting theory study abroad has become a hot spot. However, the development of asset impairment accounting is not perfect, many listed companies as the asset impairment accounting earnings management tool. In 2006, China promulgated the Enterprise Accounting Standards No. 10 - Impairment of Assets, the impairment of assets as a guideline to develop a single, standardized accounting for the behavior of corporate accounting, accounting information to improve the quality and laid a solid foundation. However, the implementation process a number of listed companies still use asset impairment profit manipulation. This paper is divided into four parts,the first part of the assets, impairment of assets, asset impairment accounting concepts were defined and discrimination, and thus the theoretical basis for the impairment of assets, impairment of assets judge, as well as the practical operation analysis. The second part describes two ways asset impairment accounting issues: first, accounting for impairment of assets