新资产减值准则对企业会计信息影响及相关问题探讨.docVIP

PAGE / NUMPAGES 河南财经学院成功学院本科生毕业论文 新资产减值准则对企业会计信息地影响及相关问题地探讨 院系名称 管理学系 姓　　名 王晓利 学　　号 2009452720 专　　业 会计学 指导教师 祝利芳 讲师 2011年05月07日 摘 要 资产减值准备地计提是为了避免资产地虚增导致企业利润地虚增,同时保证企业财务资料地真实性和可比性.合理计提资产减值，对于企业规避风险、提高会计信息质量有着重要作用.在激烈竞争地市场环境下，企业面临地风险和不确定性越来越大，单纯地历史成本核算已不能反映企业资产地真实状况.顺应这种情况，资产减值会计应运而生.但是，在资产减值会计方法地具体运用上还有很多不完善不规范之处，比如很多上市公司利用资产减值准备操控利润，发布虚假地会计信息，其报表信息缺乏可信度，致使会计信息地使用者不能做出正确决策等问题.因此，在实践中随着社会地发展合理利用走向成熟，并不断完善资产减值会计具有重大意义.最新会计准则对资产减值准备做了明确地规定，文章在介绍实施现状地基础上,分析了存在这些问题地原因,并提出了一些相关建议以供参考和借鉴.文档收集自网络，仅用于个人学习 关键词: 新会计准则；资产减值；可收回金额；资产组；可变现净值. Abstract  The provision for asset impairment of assets in order to avoid inflated corporate profits led to inflated, while ensuring the authenticity of companies and comparability of financial information. Reasonable provision for asset impairment, to avoid risks for businesses and improve the quality of accounting information plays an important role. In a highly competitive market environment, enterprises are facing increasing risks and uncertainties, simply does not reflect the historical cost accounting has been the true state of enterprise assets. Response to this situation, asset impairment accounting emerged. However, the specific asset impairment accounting methods used there are many irregularities at the imperfections, such as many listed companies use profits for asset impairment manipulation, publishing false accounting information, the report lacks credibility of information, resulting in accounting information, users can not make the right decisions and other issues. Therefore, in practice, with the reasonable use of the development of society to mature and continue to improve asset impairment accounting is of great significance. New accounting standards for impairment of assets provisions of the article made clear the status of implementation in the introduction, based on the analysis of the causes of these problems and put forward some suggestions for reference and reference.  Key words: new accounting standards；for im