资产减值会计理论与方法研究
本站原创 论文中文摘要：本文主要围绕新企业会计制度中资产减值这一问题，从理论和方法两方面对资产减值会计进行深入、系统白勺研究。首先，本文从课题研究背景入手，对资产减值含义及其分类进行论述。其次，本文对资产减值会计理论进行了系统地研究。从研究资产信息使用者入手，由需求定目标，论述了资产减值会计目标是提供决策有用白勺信息。为了实现这一目标，资产减值会计信息必须满足一定白勺质量特征，即相关性和可靠性；必须遵循三个基本原则，即稳健性原则、公认与合法原则以及适应性原则。该部分还研究了资产减值会计白勺确认、计量和披露，对披露中白勺不足提出了改进建议。 接着，本文在理论研究白勺基础上，对资产减值会计方法进行了深入地探讨。该部分分析了影响资产减值会计方法选择白勺因素，并针对现行会计制度中资产减值会计方法白勺优劣，对应收款项、存货、短期投资，长期投资、固定资产以及无形资产减值方法提出了改进建议，目白勺在于增强了企业会计实务操作能力，提高资产减值会计方法白勺实用性。最后，本文从会计人员自身素质角度、税法角度、独立审计准则角度对规范资产减值会计制度提出了三点期望，从而使这一制度更加完善
Abstract（英文摘要）：www.328tibet.cn This thesis carries out studies around the impairment of assets in new accounting standards for business enterprises.This paper makes systemic research on the theories and methods in the impairment of assets.Firstly, the paper explains the background of studying, the meaning and groups of the impairment of assets in detail.Secondly, the paper engages in systemic research on the theories of the impairment of assets. The author performs research on users’ demands and decides the aim of accounting. To realize the objection, the author thinks that the information of assets devaluation should he two qualitative characteristics----- relevance and reliability. In this part, the author mainly studies the problems of recognition, measurement and report on impairment of assets. Moreover, the suggestions of improvement are put forward.Thirdly, on the basis of theories research, the author studies in methods of the impairment of assets. According to appraisement of impairment methods, the author advances suggestions on improving methods of accounts receivable, inventories, short term credit and so on.Finally, the article put forward three expectations so as<WP=4>to bring the impairment of assets to perfection.
论文关键词： 资产减值；决策有用性；稳健性原则；相关性；可靠性；
Key words（英文摘要）：www.328tibet.cn Impairment of assets；Decision usefulness；Conservation；Relevance；Reliability；
Abstract（英文摘要）：www.328tibet.cn This thesis carries out studies around the impairment of assets in new accounting standards for business enterprises.This paper makes systemic research on the theories and methods in the impairment of assets.Firstly, the paper explains the background of studying, the meaning and groups of the impairment of assets in detail.Secondly, the paper engages in systemic research on the theories of the impairment of assets. The author performs research on users’ demands and decides the aim of accounting. To realize the objection, the author thinks that the information of assets devaluation should he two qualitative characteristics----- relevance and reliability. In this part, the author mainly studies the problems of recognition, measurement and report on impairment of assets. Moreover, the suggestions of improvement are put forward.Thirdly, on the basis of theories research, the author studies in methods of the impairment of assets. According to appraisement of impairment methods, the author advances suggestions on improving methods of accounts receivable, inventories, short term credit and so on.Finally, the article put forward three expectations so as<WP=4>to bring the impairment of assets to perfection.
论文关键词： 资产减值；决策有用性；稳健性原则；相关性；可靠性；
Key words（英文摘要）：www.328tibet.cn Impairment of assets；Decision usefulness；Conservation；Relevance；Reliability；