《会计_资产减值会计探讨》-毕业设计（论文）.doc

资产减值会计探讨 PAGE ２ 华东交通大学理工学院毕业论文 1 摘 要 资产减值就是资产在其预计使用期限内不能完全收回其账面价值。当资产发生减值时，为了使会计信息可以更好地、更准确地反映企业的财务情况，以使不同的信息使用者做出合理的决策，我们有必要对这部分减值做出反映。资产减值会计的引入，有着非常重要的意义。 简要概述了中国资产减值的概念，确认标准、计量记录，对我国资产减值会计中存在资产减值准备计提存在的随意性，以及利用资产减值进行人为操纵利润等问题作了简要阐述，对存在的问题提出的对策及建议。 关键词 ：资产减值；问题；对策 Abstract Impairment of assets is expected to use the assets in its period can not fully recover its book value. Impairment occurs when the assets, in order to make accounting information could be better and more accurately reflect the financial situation of enterprises in order to enable different information to make a reasonable decision-making users, it is necessary to reflect the impairment of this part. The introduction of asset impairment accounting, a very important significance. A brief overview of the concept of impairment of assets in China, recognized standards, measurement records, the accounting for impairment of assets of our existing asset impairment provision for the existence of arbitrariness, as well as impairment of assets for the use of artificial manipulation of profits and other issues are briefly described on the question of the existence of countermeasures and suggestions. Key words ：Impairment of Assets; problem; countermeasures 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc230801084 摘 要 PAGEREF _Toc230801084 \h １ HYPERLINK \l _Toc230801085 英文摘要 PAGEREF _Toc230801085 \h ２ HYPERLINK \l _Toc230801085 目 录 ３ HYPERLINK \l _Toc230801086 1 资产减值会计概述 PAGEREF _Toc230801086 \h １ HYPERLINK \l _Toc230801087 1.1资产减值会计探讨的背景 PAGEREF _Toc230801087 \h １ HYPERLINK \l _Toc230801088 1.2资产减值会计探讨的意义 PAGEREF _Toc230801088 \h ２ HYPERLINK \l _Toc230801089 2 资产减值的确认与计量记录 PAGEREF _Toc230801089 \h ４ HYPERLINK \l _Toc230801090 2.1 资产减值的确认 PAGEREF _Toc230801090 \h ４ HYPERLINK \l _Toc230801091 2.2 资产减值的计量 PAGEREF _Toc2308010