对资产减值会计处理的综合分析.doc

辽宁对外经贸学院本科毕业论文（设计） 第 PAGE 1 页 对资产减值会计处理的综合分析 中文摘要：企业存在高估资产价值的现象，在长期以来是非常普遍的。财务报告中的资产“泡沫” 严重影响了信息使用者的正确决策，降低了投资者对公司的信任度，也给经济发展带来了许多不利影响。针对上述问题，财政部颁布了一系列资产减值的会计政策。我国06年颁布的《企业会计准则第 8号——资产减值》作为我国第一个专门的资产减值准则，在很大程度上与国际会计准则保持了一致，同时体现了中国特色，它标志着我国资产减值会计规范体系已经基本建立，对进一步规范我国上市公司执行资产减值政策具有十分重要的意义。资产减值准则为资产减值会计的实务处理提供了详尽的应用指南,在旧准则的基础上进一步完善了准则的计量标准!对于资产减值会计的处理，在存货跌价准备，金融资产减值以及其他非流动资产减值三方面具有较强的可操作性，但自新准则颁布以来，在其具体应用中，仍然存在一定的问题，需要进一步完善和改进。本文阐述了资产减值会计处理的方法，通过对其在具体实施中可能存在的问题进行分析,针对新准则特点对其提出了改善方法，指出了资产减值会计处理在我国的前景趋势，旨在解读资产减值会计处理对我国企业发展的实际意义。 关键词：资产减值 会计处理 改善方法 展望 Abstract: Enterprise exists the phenomenon of overstate assets value since, in the long run is very common. Financial report of assets bubble serious impact on the users of the information the right decision for the company and reduce the investors trust for economy development, also brought many adverse impact. In view of the above questions, the Treasury has issued a series of asset impairment of accounting policy. Promulgated by the China 2006 the accounting standards for enterprises no. 8 - asset impairment, as Chinas first special asset impairment criterion, largely with international accounting standards maintained the same, at the same time embodies the Chinese characteristic, it marks the assets devaluation accounting standard system in China has basic establishment, the listed companies in China to further standardize executive asset impairment policy has the extremely vital significance. Asset impairment criterion for the property depreciation accountants practice processing provides detailed application guidelines in the old maxim, further improved standards based on the metrological standard! For assets devaluation accounting treatment, in inventory write-down, financial asset impairment and other non-current assets impairment three aspects has strong maneuverability, but since self-correction standards promulgated in its specific application,, there are still some problems, needs further improvement. This pape