论资产减值准备对企业会计信息的影响.doc

PAGE 摘 要 随着社会经济的日益发展，企业中资产减值现象的发生也越来越多，资产减值准备对提高会计信息、质量发挥着积极作用，但也有些企业利益资产减值准备的不足来调节会计利润，破坏了会计信息的质量，阻碍了市场经济的正常发展。因此，为了更加客观真实地反映企业资产价值，为了使企业会计信息得到更好的发挥和利用，进一步提高资产减值准备的可操作性，对企业会计信息的真实性有着至关重要的作用。 关键词: 资产减值准备 企业 会计信息 Abstract Along with the social economy development, the enterprise asset impairment in the problem of more and more, assets impairment to improve the quality of accounting information, play a positive role, but also some enterprise benefit assets impairment of the shortcomings of the accounting profit to adjust, damaged the quality of accounting information, hinder the normal development of the market economy. Therefore, in order to more objectively reflect the value of enterprise assets, in order to make the enterprise accounting information get better use and use, and to further improve the assets impairment maneuverability, to the enterprise accounting information authenticity has a vital role Key words Assets impairment enterprise accounting information 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc327003176 引言 PAGEREF _Toc327003176 \h 1 HYPERLINK \l _Toc327003177 一、资产减值准备的含义 PAGEREF _Toc327003177 \h 2 HYPERLINK \l _Toc327003178 二、资产减值的实务研究 PAGEREF _Toc327003178 \h 2 HYPERLINK \l _Toc327003179 （一）资产减值的确认时间 PAGEREF _Toc327003179 \h 2 HYPERLINK \l _Toc327003180 （二）资产减值的确认标准 PAGEREF _Toc327003180 \h 3 HYPERLINK \l _Toc327003181 （三）资产减值的计量属性 PAGEREF _Toc327003181 \h 5 HYPERLINK \l _Toc327003182 （四）资产减值的计量方法 PAGEREF _Toc327003182 \h 6 HYPERLINK \l _Toc327003183 （五）资产减值信息的披露 PAGEREF _Toc327003183 \h 7 HYPERLINK \l _Toc327003184 （六）资产减值准备对会计信息的影响 PAGEREF _Toc327003184 \h 9 HYPERLINK \l _Toc327003185 三、我国企业资产减值会计实务中存在的问题 PAGEREF _Toc327003185 \h 10 HYPERLINK \l _Toc327003186 （一）企业内部资产减值准备存在的问题 PAGEREF _Toc327003186 \h 10 HYPERLINK \l _Toc327003187 （二）财务人员自身职业道德不高 PAGEREF _Toc327003187 \h 12 HYPERLINK \l _Toc327003188 （三）外部监督力量不足 PAGEREF _Toc327003188 \h 12 HYPERLINK \l _Toc327003189 四、完善资产减值会计的对策 PAGEREF _Toc3270031