会计审计论文-资产减值准备会计处理的比较分析.DOC

作者：未知【摘要】随着我国经济的发展，我国企业的经济运行环境也在发生着复杂而多样的变化。这使得资产减值会计成为了会计规范研究中的热点问题。我国于2006 年 2 月 15 日颁布了《企业会计准则——资产减值》，从而形成了在资产减值问题上独立的会计核算体系。可以说，这种变化体现着我国关于资产减值会计的规范正逐步走向完善。 新准则在资产减值问题上进行了比较大的改动，这其中的原因归为原会计准则对于资产减值的规定在相当大的程度上沦为上市公司操纵盈余的工具，这其中既有上市公司治理不当的原因，也有制度层面的原因。本文试图挖掘原会计准则在企业实务操作中易被操纵扭曲的环节，比较新会计准则在这些方面的变动情况及改善的原因。 首先，本文研究了资产减值会计的相关理论，提出了原企业会计准则在资产减值问题上的缺陷与不足。 其次，对于新旧会计准则在资产减值上的差异进行了系统的比较并分析了改动的原因。 最后，在上述分析的基础上，对新会计准则在企业实务中的具体实施和进一步合理应用给出了建议。 关键词：资产减值 会计估计 利润操纵 Abstract With the development of economics, accounting for impairment of assets has become the central issue concerning the regulation of accounting system owing to the increasing of uncertainty in economic environment .In February, 2006 special accounting principle of assets impairment has been issued. The regulation for allocating impairment of assets is becoming more perfect. There are some significant changes in the new principle. Because the performance reports of listed companies show that accounting policies on impairment of assets are adopted as a tool for profit manipulation. It includes reasons on aspect of rules and governance ecology of listed companies. This text aimed at finding the reasons and providing some suggestions. The text discussed from the basic theory of accounting for impairment of assets and listed some disadvantages of the former principle. Then it compared the differences between the two sets of principles in accounting for impairment of assets. Thirdly it researched on the practice of accounting for impairment of assets in our country and provided the companies some advices how to apply the principles. Key words: Impairment of assets, Accounting estimation, Profit manipulation 目 录 一、序言#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;1 二、文献