文档介绍：XX大学XX学院
毕业论文
关于资产减值计提对企业财务的影响
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二〇一三年六月
摘要
随着我国经济的快速发展,经济体制的变革和企业外部环境的变化使得企业资产减值现象频繁发生。资产减值会计成为会计规范的热点问题,为了真实反映企业资产的实际价值,为信息使用者提供与决策相关的有用信息,进一步完善资产减值会计己成为大势所趋。世界各国的准则制定机构先后制定了相应的资产减值会计准则,为企业的资产减值行为提供规范指导。我国也于2006年2月正式颁布了《企业会计准则第8号——资产减值》,系统规范了资产减值会计问题,明确了资产减值的会计处理程序。但目前我国资产减值会计仍处在初步发展阶段,现行制度对一些技术性问题没有加以充分阐述、可操作性较差。此外学术界对资产减值会计也缺乏全面、系统的研究,理论发展相对滞后。
本文从资产减值会计的理论问题入手,对其定义、理论依据、确认与计量等进行较全面的探讨。通过分析我国资产减值会计的现状,指出其中存在的问题,在分析其成因的基础上对其提出了相应对策。
关键词:资产资产减值案例分析对策建议
ABSTRACT
Asset impairment occurs high frequency in China as rapid development and great reform of economic and changes in business environment. Asset impairment accounting es hot issue of accounting standard. Gradual improvements in asset impairment accounting has an overwhelming trend for mirroring the actual value of enterprise asset as well as for information users offering helpful and decision-related hints. The global standard setters have shaped corresponding courses of asset impairment accounting standards to provide specifications for enterprise asset impairment. China carried out the Enterprise Accounting Standard —Asset Impairment in February 2006 to specify the asset impairment accounting issue as well to define the procedures of asset impairment accounting. However, asset impairment accounting is now still at preliminary stage in China. And with an immature system, some technical issues e impractical. In addition, asset impairment accounting still needs overall study and the corresponding theory to be enhanced.
This paper generally studies the definition of asset impairment accounting, the theoretical base as well as its confirmation and measurement in view of its theoretical issues. Furthermore, the author h