探究资产减值.pdf

探究资产减值 Research in asset impairment 【摘要】随着全球经济的高速发展，在竞争日趋激烈的经营环境中， 企业所面临的风险和不确定性越来越大，资产价值一成不变的地位早 已丧失，企业固定资产，无形资产，商誉等长期资产的风险越来越大， 资产减值已不仅仅是一项报表项目，他已成为上市公司问题较多和备 受争议的问题之一。 所谓资产减值，是指由于外部环境因素或内部使用方式或范围的改变 而引起的资产价值的降低，致使资产未来可能流入企业的全部经济利 益小于该资产现有的账面价值。资产减值会计起源于欧美发达国家， 在我国仍处于比较初级的发展阶段，无论在理论研究、具体规范还是 实务操作方面都不很完善。在会计国际趋同的今天，我国颁布了新的 企业会计准则，其中《企业会计准则第 8 号——资产减值准则》史无 前例的具体明确的做出了有关资产减值问题的规定。新会计准则重新 规范了有关资产减值迹象的判断，计量和转回等问题，势必对上市公 司产生新的巨大的影响。本文通过对中国新旧会计准则，中国与国际 会计准则等的比较，研究新准则中资产减值对上市公司的若干影响。 关键词：资产减值 上市公司 盈余管理 Abstract With the high-speed development of global economy,the risk and uncertainty which the companies are in face of become larger and larger in the serious competitive economic environment. The value of assets has already lost the invariable status, the risk of fixed asset , intangible asset, goodwill and other long-lived assets is changing bigger.The impairment of assets,which is not just one item on the balance sheet,has been one of the highest disputed problems for the listed companies. Asset impairment means that because the external environmental elements or the internal using methods and the scope change,the value of asset declines down and it leads the whole economic profit which may flow in the company in the future less than the book value of the assets.Impairment accounting which bagan in the developed countries,is still now in the primary phase in our country.The research in the theory,criterion,and the implementation are not very perfect.Nowadays,the accounting tend to the same in the whole world.China has issued the new accounting standards,in which 《The eighth standard——Asset impairment 》concretely and clearly expatiates the problems about the judgement of impairment,measure and switching back.It must influence the listed companies a lot.The article will research the influence of asset impairment on the listed companies through the comparison between the new stardard and the