关于资产减值会计问题的分析与研究.docxVIP

关于资产减值会计问题的分析与研究 内容摘要 随着现代经济的不断发展，企业成长的步伐逐渐加快，企业之间的竞争日益加深，为了吸引投资，公司的财务数据方面就显得尤为重要，而资产减值在财务数据的体现上也是重要的一个环节，各个公司在资产减值方面做出的处理都有各自标准，但为了让财务数据体现的更加好看，达到吸引投资者的目的，公司可能就会对资产减值的标准做出一些改变，所以本文研究的意义就是要全面了解资产减值对于企业的作用，以及资产减值的处理需要注意的事项，怎么让才可以企业更好的去制定适合且恰当的实施标准。迄今为止，资产减值在我国还处于探索阶段，各方面都还不够成熟，资产减值的发展道路进度较为缓慢，而且现行会计政策又在不断的做出改变，新旧冲突较为明显，使用需要不断的做出应对措施来解决存在的漏洞，因为企业操控资产减值来粉饰报表的情况也不在少数，使用需要及时去做出各种调整来应对，本文的目的就在于面对这种情况下，在发展迅速的情况下，如何去做好资产减值在企业中的运用提出几点建议，希望可以帮助企业和相关的使用者。 关键词：资产减值；资产减值内部控制；资产减值优化措施 Analysis and Research on Asset Impairment Accounting Abstract With the continuous development of modern economy, the pace of enterprise growth is accelerating gradually. The competition between enterprises is deepening day by day, in order to attract investment, the financial data of the company is particularly important, and the impairment of assets is also an important link in the embodiment of financial data. Each company has its own standards for dealing with asset impairment, but in order to make the financial data look better and achieve the purpose of attracting investors, the company may make some changes to the standard of asset impairment. Therefore, the significance of this study is to fully understand the role of asset impairment on enterprises, as well as the treatment of asset impairment matters that need to be paid attention to, how to make enterprises better to formulate appropriate and appropriate implementation standards. So far, asset impairment is still in the exploratory stage in our country, all aspects are not mature enough, the development road of asset impairment is relatively slow, and the current accounting policy is constantly changing, the new and old conflicts are more obvious, the use of continuous response measures to solve the existing loopholes, because enterprises manipulate asset impairment to whitewash statements, The purpose of this paper is to put forward some suggestions on how to do a good job in the application of asset impairment in enterprises in the fa