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长期以来,资产、利润不实的现象在我国企业中相当普遍。究其原因,除了因企业出于某些主观上的考虑不作如实反映外,其主要根源在于相应制度的滞后和不完善。目前我国资产减值会计仍处在初步发展阶段,现行制度对一些技术性问题没有加以充分阐述、可操作性较差。为改变这种状况,2006年2月,我国财政部发布了新的企业会计准则,对资产减值的核算和披露进行了较大修正,资产减值准备的计提是为了避免资产的虚增导致企业利润的虚增,同时保证企业财务资料的真实性和可比性。最新会计准则对资产减值准备做了明确的规定。本文首先分析了新旧会计准则的主要差异,接着分析新会计准则实施过程中资产减值存在的问题,在此基础上提出了完善对策。
For a long time, the phenomena of assets and profits are quite common among enterprises in our country. The reason is that except for the fact that the enterprise does not truthfully reflect some subjective considerations, its main root cause lies in the lag and imperfection of the corresponding system. At present, China’s assets impairment accounting is still in the initial stage of development, the current system did not fully elaborate on some technical issues, maneuverability is poor. In order to change this situation, in February 2006, the Ministry of Finance of our country issued a new accounting standard for business enterprises, greatly revised the accounting and disclosure of assets impairment, and provision for impairment of assets was made to avoid the inflated assets Resulting in the inflated profits of enterprises, while ensuring the authenticity and comparability of corporate financial information. The latest accounting standards for asset impairment provisions made a clear provision. This paper first analyzes the main differences between the old and the new accounting standards, and then analyzes the problems existing in the asset impairment during the implementation of the new accounting standards. Based on this, it puts forward the countermeasures.