论文部分内容阅读
资产减值会计为提高会计信息质量起到巨大的推动作用,但同时也存在着企业在一定范围内操纵利润,资产减值准备计提被滥用等弊端。所以,需要从各个方面来完善会计制度和会计准则,严格控制赋予会计政策选择权,强化上市公司相关信息披露及提高会计人员职业道德和业务素质,来适应市场经济和谐发展的需要。我国《企业会计制度》要求上市公司自2001年起计提八项资产减值准备,标志着资产减值会计在我国应用的深化。企业要充分认识为什么要实行资产减值会计和如何运用资产减值准备。虽然2006年第8号会计准则资产减值准则的颁布,更加规范了资产减值的计提。但我们还是要继续研究和探讨新准则颁布后,出现的新的问题,努力使我国会计制度更加规范。
Asset impairment accounting plays a great role in promoting the quality of accounting information. However, there are also some drawbacks such as the profit manipulation by enterprises in a certain range and the abuse of asset impairment provisions. Therefore, it is necessary to improve the accounting system and accounting standards in all aspects, strictly control the options given to accounting policies, strengthen the information disclosure of listed companies and enhance the professional ethics and professional qualities of accounting personnel to meet the needs of harmonious development of market economy. China’s “Accounting System for Business Enterprises” requires listed companies to make eight asset impairment provisions since 2001, marking the deepening of the application of asset impairment accounting in China. Enterprises should fully understand why the implementation of asset impairment accounting and how to use asset impairment provisions. Although the promulgation of the No. 8 Accounting Standard for Assets Impairment in 2006 further regulated the accrual of assets impairment. However, we still need to continue studying and discussing new problems that arise after the promulgation of the new standard, and strive to make our accounting system more standardized.