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随着我国经济的飞速发展,会计行业也越来越繁荣。但是由于我国市场经济发展较晚,所以在会计行业的规范和准则还不是很完善,这就对我国市场经济的健康发展产生了很大的阻碍。其中资产减值可以真实反映企业资产价值,对于企业的长久健康发展有着重要的意义。但是在资产减值的实际操作中仍然存在很多问题。本文将就资产减值在会计实务操作中面临的问题进行简要的分析,比如上市公司利用资产减值操纵利润或者逃避债务等问题,希望企业在实际操作中能够注意。
With the rapid economic development in our country, the accounting profession is also getting more and more prosperous. However, due to the late development of the market economy in our country, the norms and standards in the accounting industry are not yet perfect. This has greatly hindered the healthy development of the market economy in our country. The impairment of assets can truly reflect the value of the assets of an enterprise, which is of great significance to the long-term and healthy development of an enterprise. However, there are still many problems in the actual operation of asset impairment. This article will make a brief analysis of the problems faced by assets impairment in accounting practices, such as the use of asset impairment by listed companies to manipulate profits or avoid debt problems. We hope enterprises can pay attention to the actual operation.