新旧资产减值会计准则比较分析(1)(1).doc

单位班级：会计093 学 号江西农业大学南昌商学院本科毕业生论文 （会计学专业） 新旧资产减值会计准则比较分析 作 者 姓 名： 金燕玲 所学专业名称： 会计学 所 在 班 级： 会计093 指 导 老 师： 谢兴伟 江西农业大学南昌商学院 二〇一二年九月十一日 摘要 所谓资产减值，是指因外部因素或内部使用方式或范围发生改变而导致资产的使用价值降低，致使资产未来可能流入企业的全部经济利益低于该资产现有的账面价值。一般这种减值的发生时非预期的偶然的。 长期以来，资产减值会计一直是我国会计准则制定的核心内容之一。从近几年的上市公司年报也可以看出，资产减值准备已经成为上市公司选择会计政策、操纵利润的常用工具。 通过查找资料以及扩展性研究，本文的框架主要包括五个部分。 第一部分是绪论，就是本文的引言。介绍了本文的研究背景和选题动机。 第二部分是阐述资产减值的确认与计量。 第三部分对新旧资产减值的比较与分析，主要阐明新资产减值会计准则的优势。 第四部分对上市公司计提情况作了实证研究，明确了新旧资产减值我国上市公司利润的影响的分析。 第五部分是新资产减值会计准则在执行中出现的问题以及应对策略。 【关键词】会计准则；资产减值；比较 Abstract The so-called impairment of assets, it is to point to by external factors and internal use mode or range change and lead to the use of the assets value is reduced, the assets possible future all to flow into the enterprise economic benefit is lower than the book value of the existing assets. Usually this impairment of occurs unintended accidental. For a long time, asset impairment accounting has been our accounting standards establishing one of the core content of. From in last few years the annual reports of listed companies also can see, impairment of assets has become a public company listed on the choice of accounting policies, operating profit of commonly used tool. Through the search material and expansibility study, the framework mainly includes five parts. The first part is the introduction, it is the preface. This paper introduced the research background and motivation of topic. The second part is to explain impairment of assets confirmation and measurement. The third part of the impairment of assets with the comparison and analysis, mainly expounds new assets impairment accounting standards advantage. The fourth part of the listed company, and the provision for the empirical research, has been clear about the new and old impairment of assets of the listed companies in China of analysis on the influence of profits. The fifth part is the new assets impairme