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计提资产减值准备是为了如实客观地反映企业资产的实时价值状况,避免由于企业资产价值的不实而导致企业利润的虚增,从而切实保证企业财务资料的真实性。合理准确地计提资产减值准备,对于企业规避风险、提高会计信息质量有着重要的作用。但是,在资产减值会计方法的实际运用上还有很多不完善不规范之处,有些公司利用资产减值准备调节利润,发布虚假会计信息,以致会计信息使用者不能做出正确判断。因此,在实践中不断完善资产减值会计具有重大意义。新会计准则对资产减值准备做了明确的规定,本文在介绍实施现状的基础上,分析了存在这些问题的原因,并提出了一些相关建议。
Provision for impairment of assets is in order to objectively reflect the real-time value of corporate assets and avoid the inflated profits of corporate profits due to the false value of corporate assets so as to ensure the authenticity of corporate financial information. Reasonably and accurately make provision for asset impairment, for enterprises to avoid risks and improve the quality of accounting information has an important role. However, there are still many imperfections and irregularities in the practical application of the asset impairment accounting method. Some companies use asset impairment provisions to adjust profits and issue false accounting information so that users of accounting information can not make correct judgments. Therefore, in practice, continuous improvement of asset impairment accounting is of great significance. The new accounting standards for asset impairment provisions made a clear provision, this article introduces the status of implementation based on the analysis of the reasons for these problems, and put forward some suggestions.