现行会计准则下资产减值准备的会计研究.docVIP

PAGE 本科毕业论文（设计）题 目: 现行会计准则下资产减值准备的会计研究学生姓名: 指导教师: 所在分院: 专 业: 班 级: 二O一四年五月摘 要资产减值对于合理调整资产计价具有重要作用。企业通过确认资产减值能够提高资产质量，充分估计其潜在损失，避免高估资产及其所有者权益，规范企业会计核算行为。资产评估质量是影响企业长远发展的重要因素，通过正确衡量资产减值准备，企业的财务状况和经营成果可以得到真实反映，同时向相关信息使用者提供更加全面的资料，尤其是投资决策中。目前我国的经济发展往往是由经济利益为导向，高估资产价值的现象频频发生于企业中。为了客观地反映资产质量，并给予投资者以确切真实的会计信息，资产减值问题在经济核算过程当中是不可回避的。本文基于资产减值会计理论，参考现行会计准则中资产以及资产减值要义，对资产减值确认、计量等方面进行分析，同时对于每一个可能发生减值的资产计提减值准备,并相应的做出账务处理。结合我国的实际情况，本文于最后提出若干针对现行会计准则下资产减值不足之处的改进建议。关键词:资产减值；会计理论；账务处理ABSTRACTImpairment of assets is a validated assessments to the evaluating of assets. By confirming the impairment of assets, enterprises can enhance the quality of property, fully evaluated potential losses, so as to avoid overvalued assets and exaggerate the owners equity, and thus regulate the accounting behaviors. The quality of assets is an important factor to affect the long-term development of enterprises. The proper measure of impairment of assets can reflect the true financial condition and operating results, while providing more comprehensive information to the users of accounting information, especially in the decisions of investment. At present our countrys enterprises generally overestimated assets in the background of that economic development is often driven by economic interests. In order to objectively make known of asset quality, and providing true and reliable relevant information to the investors, asset impairment problem in the current economic accounting is unavoidable.This paper which based on the accounting theory of asset impairment, and also referred to the current accounting standards for the identification of assets impairment, analyze the confirmation, measurement and other aspects of the asset impairment.