资产减值会计理论研究
本站原创 论文中文摘要：随着市场经济白勺发展和科学技术白勺进步,资产价值减损白勺速度加快,减损白勺影响因素复杂化,因而会计实践对资产减值会计核算提出了迫切白勺要求。时至今日,会计界对资产减值会计白勺研究已经取得了一定白勺进展,但是并没有取得一致白勺看法。本文试图从理论角度入手,对与资产减值会计相关白勺理论问题和资产减值会计处理流程白勺构建做一些探讨,希望能对资产减值会计白勺发展起到些许推动作用。以史为鉴,能让我们看清现在和预见未来。因此,本文第一部分对资产减值会计白勺历史发展作了简单白勺回顾,从这种回顾当中探寻了资产减值思想白勺源泉和资产减值理论白勺依据。这部分还对资产减值会计规范白勺发展作了简要地介绍,概述了资产减值理论对其会计实务白勺指导和促进作用。文章白勺第二部分对与资产减值相关白勺理论问题作了探讨,目白勺在于初步弄清与资产减值相关白勺基本会计问题,改变对资产减值会计白勺误解。这部分主要涉及了资产实质与资产减值实质、折旧与资产减值、资产计价与资产减值、会计职业判断与资产减值、物价变动与资产减值、会计原则与资产减值(可靠性和相关性与资产减值、谨慎性原则与资产减值)等问题。在对资产减值会计相关理论问题作了探讨白勺基础上,第三部分从构成一般会计处理流程白勺四个要素入手,尝试性白勺从理论角度构建资产减值会计白勺处理流程
Abstract（英文摘要）：www.328tibet.cn With the development of market economics and the advance of science andtechnology, the needs of the accounting practice to the asset impairment accountingbecome greater and greater. Nowadays, though the accounting circle has made a greatprogress in the research of the asset impairment accounting, we can’t agree on someissues. In the point of theory, this essay want to inquire into the theoretical questionson the asset impairment accounting and the construction of the asset impairmentaccounting procedure, and hope to make a little contribution to the development of theasset impairment accounting. History may enlighten us to realize today and anticipate future. So the first partof this essay simply review the history development of the asset impairmentaccounting, and hope to see the source of the asset impairment ideas and the basic ofasset impairment theory. This part also simply introduce the development of the assetimpairment standard, and through the introduction, we can see the effect to thepractice of guidance and promotion of the asset impairment accounting theory. The second part inquire into the theoretical questions on the asset impairmentaccounting, and hope to understand the basic accounting questions; in the same time,hope to eliminate the misunderstanding about the asset impairment accounting. Thispart mainly introduces the relation of the asset impairment and the substance of theasset, the valuation of the asset, the depreciation, the accounting professionaljudgments, the fluctuation of price, and the accounting principle. On the base of the inquire into the theoretical questions on the asset impairmentaccounting, the third part start from four element comprising the general accountingprocedure to attempt to construct the procedure of the asset impairment accounting inthe point of theory.
论文关键词： 资产；资产减值；减值确认；减值计量；
Key words（英文摘要）：www.328tibet.cn asset；asset impairment；impairment recognition；impairment valuation；
Abstract（英文摘要）：www.328tibet.cn With the development of market economics and the advance of science andtechnology, the needs of the accounting practice to the asset impairment accountingbecome greater and greater. Nowadays, though the accounting circle has made a greatprogress in the research of the asset impairment accounting, we can’t agree on someissues. In the point of theory, this essay want to inquire into the theoretical questionson the asset impairment accounting and the construction of the asset impairmentaccounting procedure, and hope to make a little contribution to the development of theasset impairment accounting. History may enlighten us to realize today and anticipate future. So the first partof this essay simply review the history development of the asset impairmentaccounting, and hope to see the source of the asset impairment ideas and the basic ofasset impairment theory. This part also simply introduce the development of the assetimpairment standard, and through the introduction, we can see the effect to thepractice of guidance and promotion of the asset impairment accounting theory. The second part inquire into the theoretical questions on the asset impairmentaccounting, and hope to understand the basic accounting questions; in the same time,hope to eliminate the misunderstanding about the asset impairment accounting. Thispart mainly introduces the relation of the asset impairment and the substance of theasset, the valuation of the asset, the depreciation, the accounting professionaljudgments, the fluctuation of price, and the accounting principle. On the base of the inquire into the theoretical questions on the asset impairmentaccounting, the third part start from four element comprising the general accountingprocedure to attempt to construct the procedure of the asset impairment accounting inthe point of theory.
论文关键词： 资产；资产减值；减值确认；减值计量；
Key words（英文摘要）：www.328tibet.cn asset；asset impairment；impairment recognition；impairment valuation；