一、会计防范风险措施一——确认资产减值损失所谓资产减值是指会计期末资产的账面价值(历史成本)低于公允价值(现实成本),由此对企业造成的损失是资产减值损失。只要企业面向市场,资产减值损失就是客观存在的风险,对此类风险企业不应也无法回避。如果市场出现资产价值贬值的迹象或事实时,企业仍旧强调历史成本计价,其代价就是以企业长期萧条换取企业短期繁荣。对风险视而不见的做法表面看坚持历史成本观点,但它完全忽略了资产带来未 First, the accounting risk prevention measures a - confirm the impairment loss of assets The so-called asset impairment refers to the end of the accounting period the carrying value of assets (historical cost) below the fair value (actual cost), thus the loss to the enterprise assets impairment loss. As long as the business-oriented market, asset impairment loss is an objective risk, for such venture should not be avoided. If the market appears signs of devaluation of assets or facts, the business still emphasizes the historical cost of pricing, the cost of the enterprise is the long-term depression in exchange for short-term business prosperity. The risk of turning a blind eye to the view of the historical cost of adhere to the point of view, but it completely ignores the assets brought