我国资产减值会计问题的研究.doc

我国资产减值会计问题的研究

摘 要

随着我国经济向市场经济转型，经济体制的变革和企业外部环境的变化使企业资产减值现象频繁发生。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。从1992年坏账准备的提出到2006年2月15日《企业会计准则——资产减值》的颁布，可以说，我国关于资产减值的会计规范正在逐步走向完善，实现与国际准则的趋同和等效。然而当准则中允许企业计提资产减值准备，资产减值在一定程度上己成为上市公司操纵经营业绩、粉饰财务状况、规避上市监管的工具。因此加强我国资产减值会计研究，具有非常重要的实际意义。

本文采用规范研究的方法，在前人研究的基础上研究了资产减值会计的相关问题。首先从资产减值的理论基础入手，对国内外资产减值会计的发展做出逻辑分析，再对国内现状今昔系统分析，试图找出我国资产减值会计实务中可能存在的问题，并提出相应改进措施。在会计国际趋同的大趋势下，对我国资产减值准则的完善和实施提出了自己的看法，并且对我国资产减值会计准则的进一步完善以及企业提高自身素质、改善外部环境等方面提出合理的建议。

关键词：现行会计准则；资产减资；确认；计量

ABSTRACT

Along with China's economic transition to market economy, the reform of economic system and changes in the external business environment so that the frequent occurrence of the phenomenon of enterprise asset impairment. In order to reflect the real value of enterprises' assets, for information related to decision-making useful information, and further improve the accounting for impairment of assets has become the represent the general trend. From 1992 to the allowance for doubtful accounts forward to 2006 February 15" enterprise accounting standards -- assets depreciation" promulgate, can say, China's asset impairment accounting standards are gradually improving, and with international standards convergence and equivalence. However when guidelines allow enterprises the provision for impairment of assets, impairment of assets to a certain extent, has become a listed company operating performance, prettifying financial status, eluding market supervision tool. Therefore, strengthening the study of assets impairment accounting in China, has a very important practical significance.

The paper adopts normative research method, based on the previous study on the accounting of impairment of assets related issues. First from the impairment of assets and the theory basis, to the domestic and foreign assets impairment accounting to make the development of logical analysis, then the domestic present situation and system analysis, trying to find our asset impairment accounting existing problems in practice, and put forward the corresponding improvement measure. On the international convergence of accounting major tendency, to our country asset impairment criteria to refine and implement put forward their own views, and to our country asset impairment accounting standards further improved as well as the enterprises to improve their own quality, improve the external environment, put forward a reasonable proposal.

Keywords：Current guidelines; Asset Impairment; Confirm; Measure

目  录

摘  要

ABSTRACT

一、绪论 1

（一）研究目的 1

（二）研究意义 1

（三）研究思路 2

（四）主要研究方法 2

二、相关文献综述 2

（一）相关概念介绍 2

（二）国内研究现状 3

（三）国外研究现状 3

（二）文献综述 4

三、资产减值会计相关理论基础 5

（一）资产减值迹象的判定 6

（二）资产减值的确认 6

（三）资产减值的计量 7

（四）减值准备对上市公司的影响 8

四、我国资产减值会计实务中存在的问题 8

（一）部分公司利用减值准备进行盈余管理 8

（二）减值准备的计提存在着随意性 9

（三）基本保证了会计信息的谨慎性,同时降低了可比性 10

（四）会计人员职业素质较低 10

（五）注册会计师审计未起到应有的监督作用 10

五、完善资产减值会计实务问题的对策 11

（一）扩大资产减值会计的实施范围，完善资产减值会计规范体系 11

（二）完善企业内部管理，建立健全的资产减值内部控制制度 11

（三）提高会计人员职业水平 12

（四）完善企业外部环境，强化外部审计监督 12

六、总结与展望 13

参考文献 14

致  谢 15