文档介绍：本科生毕业论文论文题目: 关于资产减值会计问题的研究系别: 会计学系专业(方向): 会计学声明本人郑重声明:所呈交的毕业论文(设计)是本人在导师的指导下取得的成果。因本毕业论文(设计)引起的法律后果完全由本人承担。本毕业论文(设计)成果归兰州商学院陇桥学院所有。特此声明毕业论文(设计)作者签名:____________ 年月日关于资产减值会计问题的研究摘要本文介绍了资产减值准则的产生及发展,分析了我国资产减值及其实施情况与影响。结合新颁布的准则,从资产减值会计的理论问题入手,对其相关概念、确认、计量与披露进行探讨,在介绍了我国企业资产减值会计的发展与会计政策的基础上,对公司的资产减值准备计提方面存在的问题和成因进行分析,理论上为资产的真实价值提供准确的计量,为财务报告的使用者提供真实准确的会计信息; 在实践中对我国在资产减值会计中存在的问题进行探讨,提出完善我国资产减值会计的合理化建议。[ 关键词] :资产减值资产减值准备存在问题完善对策 ABSTRACT This article describes the emergence and development of the guidelines of the impairment of assets, impairment of assets in China and its implementation and impact. The newly issued guidelines, starting from the theory of asset impairment accounting recognition, measurement and disclosure explore its related concepts in the development of China's enterprise asset impairment accounting policy of panies asset impairment provision of the problems and causes of the analysis, in theory, provide accurate measure of the true value of the assets to provide true and accurate information for users of financial reports; practice of asset impairment accounting to explore issues put forward reasonable suggestions to improve our asset impairment accounting [Key Words]: Impairment of assets Provision for impairment of assets Problems Perfecting Countermeasures 目录一、资产减值准备概述............................................................................................................................... (1) (一)资产减值会计的内涵............................................................................................................... (1) (二)资产减值的本质....................................................................................................................... (2) (三)计提资产减值准备的重要性................................................................................................... (3) 二、我国企业《资产减值》准则相关内容的阐释................................................................................... (4) (一)资产减值准则主要内容............................................................