会计专业毕业论文范文.docxVIP

聊 城 大 学 本科毕业设计?(?论文?) 设计题目?:?资产减值会计研究 指导教师： 学 姓 号： 名： 1411386 刘杰 2016?年?12?月?31?日 资产减值会计的研究 摘要 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。因此，笔者认为研究资产减值的理论与实务问题具有 现实意义。本文首先从资产减值会计的理论问题入手，对其涉及的相关概念、理论依据与 适用范围进行探讨。其次，研究新会计准则在资产减值确认、计量的相关内容，这是资产 减值会计的核心问题。再次，关于资产减值会计的实务应用研究，从确认、计量、记录、 披露等方面结合实际深入研究并引出存在的问题。最后 ,?针对前文我国资产减值会计规范 和实务存在的问题，提出完善我国资产减值会计的若干建议。 关键字：?资产减值；资产减值会计；新会计准则 Accountant?analyzing?of?the?property?depreciation ABSTRACT Nowadays, with?the?complication of?economic environment and?changing? of technology,?accountants?and?researchers?have?already?paid?close?attention?to?assets impairment.?Therefore,?I?think?it?has?important?realistic?meanings?that?researching?on?its theory?and?practical?problem.?At?first,?this?paper?draws?from?the?theory?question?of impairment?of?assets,?discusses?the?correlation?concepts,?theoretical?foundation?and application. In?the?second?part,?the?paper?analyses?new?accounting? standards? for impairment?of?assets?in?the?identification,?measurement?and?information?disclosure.?This part?is?the?core?question?of?assets?impairment?accounting.?In?the?third?part?is?asset impairment?accounting practices?applied research.?The?paper?finds problems?from the full?process?of?recognition,?measurement,?record?and?disclosure?on?impairment?of?assets. Finally,?the?paper?introduces?some?recommendations on?improving?asset?impairment accounting?in?our?country?against?the?former?assets?impairment?accounting?norms?and practices?of?the?existing?problems. Key?words：assets?impairment,?accounting?of?asset?impairment, new?accounting standards 一、关于资产减值的基本问题 （一）资产减值基本概念 目录 ............................................................? 1 ............................................................? 1 1．资产?.......................................................................? 1 2．资产减值的含义 .............................................................? 1 (?二）资产减值会计研究的理论依据 ..................................................? 1 （三）新准则适用的范围 二、资产减值