文档介绍：唐山学院
毕业论文
论文题目:新会计准则下资产减值准备的经济后果研究
系别: 经济管理系
班级: 07会计学本科(1)班
姓名学号:
指导教师:
2011年6月
新准则下资产减值准备的经济后果研究
摘要
为了规范资产减值的确认、计量及相关会计信息的披露,财政部于2006年2月15日颁布了《企业会计准则第8号--资产减值》。资产减值准备的计提是为了避免资产的虚增导致企业利润的虚增,同时保证企业财务资料的真实性和可比性,对核实企业资产价值、避免各类公司尤其是上市公司进行盈余管理起到了一定的积极作用,但仍面临着一些现实问题。本文从对新准则下资产减值准备的分析开始,在此基础上研究资产减值准备经济后果,并针对新资产减值准则可能出现的经济后果,提出一些建议和改进措施。通过该课题研究,旨在了解新会计准则实施的经济后果,发现资产减值准备准则在实施过程中存在的问题,进一步推动会计准则的研究和发展,为进一步完善资产减值准则提供借鉴和参考。
关键词:资产减值经济后果盈余管理对策建议
The Economic Consequences of the Asset Impairment under the New Accounting Standard
Abstract
In order to specify and calculate the impairment of assets and disclosure the related accounting information, Ministry of Finance, on February 15, 2006, enacted the accounting standard for business enterprises -- 8th, impairment of assets. The impairment account for assets is going to avoid corporate profits of false,which is caused by Assets of false. At the same time ensure the authenticity parability of financial information. New accounting standards has played a positive role on the verify enterprise asset value, avoiding all kinds panies, particularly some panies which are inclined to earnings management. But still face some problems. From the beginning of the analysis for impairment of assets under the new guidelines, this article studies on impairment of assets on the basis of economic consequences. And in order to solve some practical issues, this article will came up with ments and suggestions from different perspectives. Through this research, this article wants to achieve the following goals which are further understanding the economic consequences of asset impairment,finding problems in the implementation process ,further promoting the research of the accounting standards and providing reference to perfect asset impairment criteria.
Key words: asset impairments; economic consequence; earnings management; policy mendations
目录
1 引言 1
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2会计准则的经济后果理论 2
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