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现代企业日益庞大的资产规模使企业的管理难度增大,同时面对外界经济环境中的各种危机,企业在特殊时期面临的风险增加。为了提高企业的抗风险能力,在特殊经济环境下相关资产的计量需要相应做出调整。本文将在分析通货膨胀以及汇率等因素对资产的影响的基础上,讨论固定资产、长期投资、货币资产、存货等资产的调整,并且分析了或有事项的解释尺度从而提高对未来事件发生的预警。
The ever-larger scale of assets of modern enterprises has made it more difficult for enterprises to manage. At the same time, in the face of various crises in the external economic environment, the risks faced by enterprises in particular periods have increased. In order to improve the company’s ability to resist risks, the measurement of related assets under special economic conditions needs to be adjusted accordingly. This article will discuss the adjustment of assets such as fixed assets, long-term investments, monetary assets, and inventory based on the analysis of the impact of inflation and exchange rate and other factors on assets. It also analyzes the interpretation criteria of contingencies to improve the occurrence of future events. Early warning.