對(duì)資產(chǎn)減值會(huì)計(jì)確認(rèn)與計(jì)量問(wèn)題的思考

會(huì)計(jì)論文編號(hào):KJ239  論文字?jǐn)?shù):10762,頁(yè)數(shù):18
目  錄
摘    要…………………………………………………………………………I
Abstract………………………………………………………………………...II
引言………………………………………………………………………………1
1資產(chǎn)減值及其判斷…………………………………………………………….1
 1.1資產(chǎn)減值跡象的判斷………………………………………………….1
 1.2資產(chǎn)減值的測(cè)試……………………………………………………….2
2資產(chǎn)減值損失的會(huì)計(jì)處理…………………………………………………….2
 2.1資產(chǎn)減值損失確認(rèn)與計(jì)量的一般原則……………………………….2
 2.2資產(chǎn)可收回金額的計(jì)量……………………………………………….2
 2.2.1資產(chǎn)公允價(jià)值減去處置費(fèi)用后凈額的估計(jì)………………….2
 2.2.2資產(chǎn)預(yù)計(jì)未來(lái)現(xiàn)金流量現(xiàn)值的估計(jì)………………………….3
3資產(chǎn)減值準(zhǔn)則對(duì)企業(yè)的影響………………………………………………….5
 3.1 資產(chǎn)減值準(zhǔn)則的特點(diǎn)………………………………………………....5
 3.2資產(chǎn)減值準(zhǔn)則對(duì)企業(yè)利潤(rùn)的影響…………………………………….5
 3.2.1資產(chǎn)減值總體情況的統(tǒng)計(jì)分析……………………………….6
 3.2.2固定資產(chǎn)和無(wú)形資產(chǎn)減值情況的統(tǒng)計(jì)分析………………….7
 3.2.3總結(jié)…………………………………………………………….9
4 資產(chǎn)減值準(zhǔn)則運(yùn)用中存在的問(wèn)題及建議……………………………………9
 4.1 資產(chǎn)減值準(zhǔn)則運(yùn)用中存在的問(wèn)題……………………………………9
 4.2對(duì)資產(chǎn)減值準(zhǔn)則運(yùn)用中存在問(wèn)題的建議……………………………10
結(jié)   論………………………………………………………………………….12
參考文獻(xiàn)………………………………………………………………………...13
致   謝………………………………………………………………………….14

摘    要
 為規(guī)范資產(chǎn)減值的確認(rèn)、計(jì)量和相關(guān)信息披露，保證會(huì)計(jì)信息質(zhì)量，我國(guó)財(cái)政部于2006年2月15日發(fā)布了《企業(yè)會(huì)計(jì)準(zhǔn)則第8號(hào)——資產(chǎn)減值》，明確規(guī)定了資產(chǎn)減值跡象的判斷，資產(chǎn)可收回金額的計(jì)量，資產(chǎn)組的認(rèn)定及其減值的處理，商譽(yù)的減值測(cè)試與處理以及有關(guān)資產(chǎn)減值的披露等具體問(wèn)題。但在資產(chǎn)減值準(zhǔn)備運(yùn)用中可能存在著計(jì)提數(shù)額的確認(rèn)與計(jì)量難度大、上市公司進(jìn)行利潤(rùn)操縱、外部監(jiān)管困難等問(wèn)題，應(yīng)進(jìn)一步修訂和完善企業(yè)會(huì)計(jì)制度，健全、發(fā)展信息市場(chǎng)與價(jià)格市場(chǎng)，完善企業(yè)法人治理結(jié)構(gòu)，以保證提供真實(shí)可靠的財(cái)務(wù)狀況和經(jīng)營(yíng)成果的信息。
 本文主要從資產(chǎn)減值及其判斷、資產(chǎn)減值損失的會(huì)計(jì)處理、資產(chǎn)減值準(zhǔn)則對(duì)企業(yè)的影響和資產(chǎn)減值準(zhǔn)則運(yùn)用中存在的問(wèn)題和建議四方面進(jìn)行了論述。其中重點(diǎn)論述了資產(chǎn)減值準(zhǔn)則實(shí)施后對(duì)企業(yè)的影響以及在資產(chǎn)減值準(zhǔn)則運(yùn)用中存在的問(wèn)題和建議。
 
關(guān)鍵詞：資產(chǎn)減值；可收回金額；確認(rèn)；計(jì)量

 Thinking about the recognition and measurement of impairment of assets
ABSTRACT
 To standardize the asset impairment recognition, measurement and disclosure of relevant information to ensure that the quality of accounting information, China's Ministry of Finance on February 15, 2006 promulgated the "Standards No. 8 - Impairment of Assets," clearly provided for by assets Signs of value judgement, the measurement of the amount of recoverable assets, asset impairment and the group finds that the handling of the goodwill impairment testing and treatment and impairment of assets related to specific issues such as disclosure. However, impairment of assets in preparation for possible use in the Provision of recognition and measurement of the amount is very difficult, the listed companies to profit manipulation, external difficulties, and other regulatory issues, should further revise and improve corporate accounting system, sound development of the information market and the market price And improve the corporate governance structure, to ensure true and reliable financial position and operating results of the information.
 This article from the asset impairment and its judgement, asset impairment loss of the accounting treatment guidelines for enterprise asset impairment and the impact of asset impairment in the use of guidelines in the existing problems and proposed four areas were discussed. This article focuses on asset impairment guidelines for the implementation of the enterprise as well as the impact of asset impairment criteria for use in the existing problems and recommendations.
 
 Key words：Assets Impairment；Recoverable Amount；Recognition；Measurement