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《資產(chǎn)減值會(huì)計(jì)計(jì)量問(wèn)題的思考論文》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫(kù)。
1、資產(chǎn)減值會(huì)計(jì)計(jì)量問(wèn)題的思考院系：專業(yè)班：姓名：學(xué)號(hào)：指導(dǎo)教師：資產(chǎn)減值會(huì)計(jì)計(jì)量問(wèn)題的思考ResearchonImpairmentofAssetsAccountingConfirmandMeasureProblem摘要隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展和科學(xué)技術(shù)的進(jìn)步，企業(yè)外部的經(jīng)營(yíng)環(huán)境處于不斷的變化之中，企業(yè)面臨的不確定因素逐漸增多，由于經(jīng)濟(jì)利益的驅(qū)動(dòng)，企業(yè)普遍存在高估資產(chǎn)的現(xiàn)象，嚴(yán)重誤導(dǎo)了信息使用者對(duì)企業(yè)財(cái)務(wù)狀況的真實(shí)了解。因此，資產(chǎn)減值會(huì)計(jì)成為國(guó)內(nèi)外會(huì)計(jì)理論界研究的熱點(diǎn)。但是我國(guó)資產(chǎn)減值會(huì)計(jì)發(fā)展還不完善，很多上市公司把資產(chǎn)減值會(huì)計(jì)作為盈余管理的工具。我國(guó)在
2、2006年頒布了《企業(yè)會(huì)計(jì)準(zhǔn)則第8號(hào)—資產(chǎn)減值》，將資產(chǎn)減值作為單獨(dú)的一項(xiàng)準(zhǔn)則來(lái)制定，為規(guī)范企業(yè)會(huì)計(jì)核算行為，提高會(huì)計(jì)信息質(zhì)量奠定了堅(jiān)實(shí)的基礎(chǔ)。但實(shí)施過(guò)程中不少上市公司仍然利用資產(chǎn)減值進(jìn)行利潤(rùn)操縱。本文分為四個(gè)部分，第一部分對(duì)資產(chǎn)、資產(chǎn)減值、資產(chǎn)減值會(huì)計(jì)的相關(guān)概念進(jìn)行了界定和辨析，進(jìn)而對(duì)資產(chǎn)減值的理論基礎(chǔ)、資產(chǎn)減值的跡象判斷，以及實(shí)務(wù)操作進(jìn)行了分析。第二部分，從兩方面闡述資產(chǎn)減值會(huì)計(jì)的問(wèn)題：第一，現(xiàn)行準(zhǔn)則下資產(chǎn)減值會(huì)計(jì)在計(jì)量上有待深入探討的問(wèn)題。比如公允價(jià)值的確認(rèn)問(wèn)題、減值損失的轉(zhuǎn)回問(wèn)題。第二，資產(chǎn)減值會(huì)計(jì)在執(zhí)行方面存在的問(wèn)題。第三部分，列舉華
3、新水泥股份有限公司的案例，說(shuō)明資產(chǎn)減值會(huì)計(jì)在計(jì)量和執(zhí)行中存在的問(wèn)題，分析原因和闡述措施。第四部分，基于前面所述對(duì)資產(chǎn)減值會(huì)計(jì)相關(guān)理論與實(shí)務(wù)應(yīng)用的研究，針對(duì)其現(xiàn)行準(zhǔn)則下確認(rèn)計(jì)量問(wèn)題，提出現(xiàn)行準(zhǔn)則下完善資產(chǎn)減值會(huì)計(jì)確認(rèn)計(jì)量和執(zhí)行問(wèn)題的對(duì)策和建議。關(guān)鍵詞：資產(chǎn)減值資產(chǎn)減值會(huì)計(jì)會(huì)計(jì)準(zhǔn)則對(duì)策IAbstractWiththeprogressofthemarketeconomyandscienceandtechnology,enterpriseexternalbusinessenvironmentisinconstantflux,uncertaintyfac
4、ingbusinessesisgraduallyincreasing,asdrivenbyeconomicinterests,enterpriseswidespreadphenomenonovervaluedassets,seriouslymisleadinginformationonthefinancialpositionoftheuser'sunderstanding.Therefore,assetimpairmentaccountingaccountingtheorystudyabroadhasbecomeahotspot.However
5、,thedevelopmentofassetimpairmentaccountingisnotperfect,manylistedcompaniesastheassetimpairmentaccountingearningsmanagementtool.In2006,Chinapromulgatedthe"EnterpriseAccountingStandardsNo.10-ImpairmentofAssets",theimpairmentofassetsasaguidelinetodevelopasingle,standardizedacco
6、untingforthebehaviorofcorporateaccounting,accountinginformationtoimprovethequalityandlaidasolidfoundation.However,theimplementationprocessanumberoflistedcompaniesstilluseassetimpairmentprofitmanipulation.Thispaperisdividedintofourparts,thefirstpartoftheassets,impairmentofass
7、ets,assetimpairmentaccountingconceptsweredefinedanddiscrimination,andthusthetheoreticalbasisfortheimpairmentofassets,impairmentofassetsjudge,aswellasthepracticaloperationanalysis.Thesecondpartdescribestwowaysassetimpairmentaccountingissues:first,accountingforimpairmentofasse
8、tsunderthecurrentguidelinesonthemeasurementtobefurtherexplored.Identifyprob
