《企业资产减值问题研究》-毕业论文（设计）.docVIP

PAGE w 摘 要 随着我国市场经济的发展和企业外部环境的变化，企业的资产减值现象频繁发生。近年来,随着经济环境的日益复杂和技术条件的不断变化,资产减值问题已经引起各国会计理论界和实务界的普遍关注。为了客观真实的反映企业资产的实际价值，为信息使用者提供决策相关的有用信息，进一步完善资产减值会计已是大势所趋。2006年第8号准则—资产减值的颁布与实施，一直到今天，我国的资产减值会计规范正在逐步走向完善。然而，在计提资产减值准备在一定程度上存在问题。因此，加强我国资产减值会计研究，具有非常重要的实际意义。本文结合结合国内外对资产减值会计的研究和相关规定,阐述了资产减值的确认及开展资产减值会计的必要性,全面分析了我国现行资产减值的确认、计提的标准、减值迹象的判断等方面的现状及问题。 关键词：资产减值准备；计量；信息披露 ABSTRACT As Chinas market economy development and business changes in the external environment, enterprise asset impairment phenomenon occurred frequently. In recent years, with increasingly complex economic environment and technical conditions are constantly changing, the issue has attracted national asset impairment accounting theory and practice of universal concern. In order to objectively reflect the real the real value of enterprise assets, for the information users provide decision useful information to further improve asset impairment accounting has been the general trend. Guidelines No. 8 of 2006 - the promulgation and implementation of impairment of assets, until today, Chinas asset impairment accounting standards are gradually improving. However, in the provision for asset impairment problems to some extent. Therefore, the strengthening of asset impairment accounting research has very important practical significance. In this paper, accounting for impairment of assets at home and abroad for research and regulations, described the recognition of asset impairment accounting impairment of assets and the need to carry out a comprehensive analysis of the recognition of impairment of existing assets, provision of standards, by determine the value of signs and other aspects of status and problems. Keywords ：Assets impairment；measurement；Information disclosure 目 录 TOC \o 1-3 \h \z \u 摘 要 I ABSTRACT II 1 资产减值的概述 1 1.1 相关概念的界定和判析………………………………………………………1 1.1.1资产…………………………………………………………………………..1 1.1.2资产减值……………………………………………………………………..2 1.1.3准备…………………………………………………………………………..3 1.2 资产减值的意义…………………………………………