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如今中国市场经济与国际经济接轨,在中国特色市场经济的迅猛发展,我们国家经济环境中的不稳定因素和金融风险在不断加大,我国的会计工作也在进行着巨大的变革,资产减值会计也成为各国会计规范的关注焦点。为了实事求是的反映企业资产的财产价值,为财务管理人员提供操作依据,在会计操作中优化完善资产减值工作是当务之急。鉴于以上原因,持续提高资产减值在实务操作中的探索力度,将会产生巨大的运用价值。本文结合当前对资产减值的理论研究和实际操作中出现的问题进行探索分析,并提出具体的应对策略。
Now that China’s market economy is in line with the international economy, with the rapid development of the market economy with Chinese characteristics, the unstable factors and financial risks in our country’s economic environment are steadily increasing. Our country’s accounting work is also undergoing tremendous changes. Asset impairment Accounting has also become the focus of national accounting standards. In order to seek truth from facts reflects the value of the assets of the enterprise assets, to provide operating basis for the financial management staff, optimization and improvement of asset impairment in accounting operations is a top priority. In view of the above reasons, continuous improvement of asset impairment in the practice of exploration efforts, will have a tremendous value. In this paper, the current research on asset impairment and the actual problems in the operation of the exploration and analysis, and put forward specific strategies to deal with.