医药行业上市公司资产减值会计应用研究.doc
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医药行业上市公司资产减值会计应用研究, 17800字原创毕业论文，本站独家提交，推荐下载使用摘要 2006年2月15日财政部颁布了《企业会计准则》，其中的《企业会计准则第8号一一资产减值》对各项资产减值的确认、计量和报告进行了全面规范，这一变化对上市公司的业绩和资产价值产生重大影响。《企业会计准则》已经实行七年多的时间，...
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医药行业上市公司资产减值会计应用研究
17800字
原创毕业论文，本站独家提交，推荐下载使用
摘要 2006年2月15日财政部颁布了《企业会计准则》，其中的《企业会计准则第8号一一资产减值》对各项资产减值的确认、计量和报告进行了全面规范，这一变化对上市公司的业绩和资产价值产生重大影响。《企业会计准则》已经实行七年多的时间，那么，医药行业上市公司对此准则执行情况就是本文所要研究的内容。
本文首先阐述了资产减值会计的基本理论，介绍了资产、资产减值、资产减值会计的概念和资产减值会计相关理论。其次选取2011-2013年沪市医药行业上市公司资产减值会计信息作为样本，结合相关理论对医药行业上市公司资产减值计提和转回进行统计分析，并分析了资产减值计提和转回对医药行业上市公司资产质量及利润的影响。然后根据分析结果找出医药行业上市公司资产减值会计中存在的问题并深入分析了存在问题的原因。最后就发现的问题提出相应的解决措施：进一步完善资产减值会计准则、建立健全信息市场与价格市场、完善上市公司治理结构、增强会计人员的职业判断能力。
上市公司计提及转回资产减值准备，对企业的资产和利润都会产生影响，资产减值准备计提是否合理，直接影响财务信息的准确性和真实性，只有资产减值准备会计应用合理，才会满足信息使用者的要求，做出正确的决策。
关键词：医药行业 资产减值会计 问题 对策
Research of impairment of assets accounting application in the listed companies in the pharmaceutical industry
Abstract February 15,2006 the Ministry of Finance issued a new "Enterprise Accounting Standards",draws on international accounting standards for impairment of assets combined with the actual accounting.The new "Enterprise Accounting Standards No. 8 eleven Impairment of Assets" recognition of an impairment of the asset, a comprehensive measurement and reporting standards, this change will have performance and asset value of listed companies have a significant impact."Enterprise Accounting Standards" has been implemented for more than seven years, then this criteria listed companies in the pharmaceutical industry, the implementation of this paper is to study the contents.
This paper first describes the basic theory of asset impairment accounting, introduces the assets, impairment of assets, asset impairment accounting concepts and theories related to asset impairment accounting.Second, select the pharmaceutical industry 2011-2013 Shanghai Stock impairment accounting information of listed companies as samples, combined with the theory of listed companies in the pharmaceutical industry for the impairment of assets and the reversal of provision for statistical analysis, and the analysis of the provision for impairment of assets and transfer Back to the impact on listed companies in the pharmaceutical industry, asset quality and profitability.Then find the impairment of assets of listed companies pharmaceutical industry accounting problems in the results of the analysis and in-depth analysis of the reasons for the existence of the problem.Finally, the appropriate measures to resolve the issues identified: further improve asset impairment accounting standards, establish a sound market information and market prices, improve corporate governance structure,and enhanced professional judgment of accountants.
Listed companies and reversal of provision for impairment of assets, have an impact on the company's assets and profits are, whether reasonable provision for impairment of assets directly affects the accuracy and truthfulness of financial information, only the rational application of accounting for impairment of assets , will meet the information requirements of users, make the right decisions.
Key words:Pharmaceutical industry Accounting for Asset Impairment problem Countermeasure
目录
引言.........................................................1
第一章资产减值会计理论概述...................................2
1.1相关概念........................................................2
1.1.1资产的概念................................................2
1.1.2资产减值的概念............................................2
1.1.3资产减值会计的内涵........................................3
1.2资产减值会计的理论基础..........................................3
1.2.1会计目标理论..............................................3
1.2.2谨慎性原则................................................4
1.2.3未来经济利益观............................................4
1.3资产减值会计的确认、计量和披露..................................5
1.3.1资产减值的确认............................................5
1.3.2资产减值的计量............................................6
1.3.3资产减值的信息披露........................................7
第二章 医药行业上市公司资产减值会计应用现状和影响分析........9
2.1医药行业上市公司的发展现状......................................9
2.2医药行业上市公司资产减值计提的统计分析..........................10
2.3医药行业上市公司资产减值转回的统计分析..........................11
2.4医药行业上市公司资产减值准备对资产质量及利润的影响..............12
2.4.1资产减值准备对资产的影响................
17800字
原创毕业论文，本站独家提交，推荐下载使用
摘要 2006年2月15日财政部颁布了《企业会计准则》，其中的《企业会计准则第8号一一资产减值》对各项资产减值的确认、计量和报告进行了全面规范，这一变化对上市公司的业绩和资产价值产生重大影响。《企业会计准则》已经实行七年多的时间，那么，医药行业上市公司对此准则执行情况就是本文所要研究的内容。
本文首先阐述了资产减值会计的基本理论，介绍了资产、资产减值、资产减值会计的概念和资产减值会计相关理论。其次选取2011-2013年沪市医药行业上市公司资产减值会计信息作为样本，结合相关理论对医药行业上市公司资产减值计提和转回进行统计分析，并分析了资产减值计提和转回对医药行业上市公司资产质量及利润的影响。然后根据分析结果找出医药行业上市公司资产减值会计中存在的问题并深入分析了存在问题的原因。最后就发现的问题提出相应的解决措施：进一步完善资产减值会计准则、建立健全信息市场与价格市场、完善上市公司治理结构、增强会计人员的职业判断能力。
上市公司计提及转回资产减值准备，对企业的资产和利润都会产生影响，资产减值准备计提是否合理，直接影响财务信息的准确性和真实性，只有资产减值准备会计应用合理，才会满足信息使用者的要求，做出正确的决策。
关键词：医药行业 资产减值会计 问题 对策
Research of impairment of assets accounting application in the listed companies in the pharmaceutical industry
Abstract February 15,2006 the Ministry of Finance issued a new "Enterprise Accounting Standards",draws on international accounting standards for impairment of assets combined with the actual accounting.The new "Enterprise Accounting Standards No. 8 eleven Impairment of Assets" recognition of an impairment of the asset, a comprehensive measurement and reporting standards, this change will have performance and asset value of listed companies have a significant impact."Enterprise Accounting Standards" has been implemented for more than seven years, then this criteria listed companies in the pharmaceutical industry, the implementation of this paper is to study the contents.
This paper first describes the basic theory of asset impairment accounting, introduces the assets, impairment of assets, asset impairment accounting concepts and theories related to asset impairment accounting.Second, select the pharmaceutical industry 2011-2013 Shanghai Stock impairment accounting information of listed companies as samples, combined with the theory of listed companies in the pharmaceutical industry for the impairment of assets and the reversal of provision for statistical analysis, and the analysis of the provision for impairment of assets and transfer Back to the impact on listed companies in the pharmaceutical industry, asset quality and profitability.Then find the impairment of assets of listed companies pharmaceutical industry accounting problems in the results of the analysis and in-depth analysis of the reasons for the existence of the problem.Finally, the appropriate measures to resolve the issues identified: further improve asset impairment accounting standards, establish a sound market information and market prices, improve corporate governance structure,and enhanced professional judgment of accountants.
Listed companies and reversal of provision for impairment of assets, have an impact on the company's assets and profits are, whether reasonable provision for impairment of assets directly affects the accuracy and truthfulness of financial information, only the rational application of accounting for impairment of assets , will meet the information requirements of users, make the right decisions.
Key words:Pharmaceutical industry Accounting for Asset Impairment problem Countermeasure
目录
引言.........................................................1
第一章资产减值会计理论概述...................................2
1.1相关概念........................................................2
1.1.1资产的概念................................................2
1.1.2资产减值的概念............................................2
1.1.3资产减值会计的内涵........................................3
1.2资产减值会计的理论基础..........................................3
1.2.1会计目标理论..............................................3
1.2.2谨慎性原则................................................4
1.2.3未来经济利益观............................................4
1.3资产减值会计的确认、计量和披露..................................5
1.3.1资产减值的确认............................................5
1.3.2资产减值的计量............................................6
1.3.3资产减值的信息披露........................................7
第二章 医药行业上市公司资产减值会计应用现状和影响分析........9
2.1医药行业上市公司的发展现状......................................9
2.2医药行业上市公司资产减值计提的统计分析..........................10
2.3医药行业上市公司资产减值转回的统计分析..........................11
2.4医药行业上市公司资产减值准备对资产质量及利润的影响..............12
2.4.1资产减值准备对资产的影响................
