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为了规范资产减值的确认、计量和相关信息的披露,企业会计准则第8号——资产减值(2006)因此应运而生。企业会计制度的八大资产减值体现了对于企业会计信息的稳健性要求,同时也降低企业高估资产价值,虚增利润的风险,从而为财务管理的分析提供了可靠、可比的财务信息。本文将从存货、应收账款、固定资产和无形资产四个方面浅析资产减值与财务管理的密切联系。
In order to standardize the recognition of impairment of assets, measurement and the disclosure of related information, Enterprise Accounting Standard No. 8 - Impairment of Assets (2006) came into being. The impairment of the eight assets of the enterprise accounting system reflects the requirement for the robustness of the accounting information of enterprises and at the same time reduces the risk of the enterprises overestimating the value of assets and inflating profits, thus providing reliable and comparable financial information for the analysis of financial management. This article will analyze the relationship between asset impairment and financial management from four aspects: inventory, accounts receivable, fixed assets and intangible assets.