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资产减值虽然可以有效减少利润,但是这样会对会计信息的可靠性造成一定的影响。在当前形势下,市场经济转型,企业经营管理格局调整,企业朝着更大规模发展,加之《企业会计准则》的积极推行,在该准则中,将资产组纳入其中,进一步扩大了适应范围。针对这种情况,本文结合该项准则中关于资产减值的相关概念,并以此为指导,分析资产减值对会计信息质量产生的影响,并结合实际情况,提出切实合理的解决措施。
Asset impairment can reduce profits effectively, but this will have a certain impact on the reliability of accounting information. Under the current situation, the market economy has been transformed, the pattern of business operation and management has been adjusted, and enterprises are moving towards a larger scale. In addition, the active implementation of the Accounting Standards for Business Enterprises has incorporated the asset group into the guideline and further expanded the scope of adaptation. In view of this situation, this article combines the concept of asset impairment in the guideline and uses it as a guideline to analyze the impact of asset impairment on the quality of accounting information. Based on the actual situation, the paper proposes practical and reasonable solutions.