文档介绍：上市公司资产减值会计问题研究
摘要
鉴于我国股份有限公司特别是上市公司存在着资产不实、利润虚增的情况,社会各界对会计信息披露的真实性和准确性提出了越来越高的要求。计提资产减值准备可以真实地反映企业的财务状况和资产质量,为广大的信息使用者提供全面、准确的会计信息,这符合会计的谨慎和稳健原则,也有利于我国证券市场的健康发展,保障社会主义市场经济秩序。因此通过分析上市公司资产减值准备的现状,会计实务中存在的主要问题,进而在完善上市公司资产减值会计的行为方面提出一些对策和建议,如要完善资产减值准备会计制度、要完善外部环境、完善上市公司产权结构和治理、提高会计人员素质,从而有效地防范上市公司利用资产减值准备操纵利润。
关键词:上市公司;资产减值;资产减值准备;利润操纵
Research on Assets Impairment Accounting of pany
Abstract
Given pany is a pany in particular, the existence of the assets were not true and that the inflated profits, all sectors of society accounting information disclosure of the truth and accuracy of the ever-increasing demands. Impairment of Assets can be prepared to reflect the true financial condition and the quality of assets to the large number of information users prehensive and accurate accounting information, which is in line with the accounting principle of prudence and sound. also conducive to the healthy development of the securities market to protect the socialist market economic , through analysis of impairment of assets of panies prepared to the current situation, the accounting practice of the main problems, thereby improving the impairment of assets of panies accounting behavioral responses and make some mendations, To improve asset impairment accounting system ready to improve the external environment, and improve the pany ownership structure and governance, improve the quality of accounting staff, thereby effectively preventing the use of assets of panies manipulated Impairment profits.
Keywords:panies; Impairment of Assets; Provision for impairment of assets; Profit Manipulation
目录
摘要 I
Abstract II
1 绪论 1
研究背景 1
论文研究的目的和意义 1
1
2
国内外研究现状 2
2
3
2 资产减值准备相关基础理论 5
资产减值和资产减值准备的涵义 5
5
6
资产减值的确认与计量 6
7
7
资产减值准备核算的主要内容 8
资产减值准备对上市公司经营业绩的影响 9
3 上市公司资产减值准备会计的问题及成因 10
10