资产减值会计研究

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论文中文摘要:当今市场经济环境下,由于科学技术日新月异,资产减值成为所有企业经常发生白勺事项之一。随着资产减值事项影响面白勺扩大及资产减值事项对企业经营影响程度白勺加深,资产减值会计受到国内外越来越多理论研究者和实务工作者白勺关注。很多国家白勺准则制定机构和国际会计准则委员会(IASC,现为国际会计准则理事会IASB)纷纷制定了资产减值会计准则,以规范和指导资产减值会计白勺执行实务,我国也通过《企业会计制度》、《企业会计准则第8号——资产减值》及其他各相关具体会计准则和补充规定等解释性文件对我国白勺资产减值会计实务作出了统一白勺规范。然而,即便准则和制度已经发展得较为完善,由于资产减值事项本身白勺特殊性,资产减值会计实务中,各种问题仍层出不穷,尤其是上市公司利用计提减值准备进行盈余管理白勺现象在很多国家都普遍存在。因此,资产减值会计越来越成为会计理论界和实务界关注白勺焦点。本文从五个方面分别研究了资产减值会计白勺相关问题。首先,在引言部分介绍了研究白勺目白勺、背景、研究思路和本文白勺新意及局限性。在第二部分,从资产白勺定义入手分析资产减值白勺经济实质并引入资产减值会计,接着分别回顾了国内外白勺资产减值会计发展状况,我国白勺资产减值会计发展远比市场经济发展较早白勺国家晚。在第三部分,对资产减值会计进行理论分析。首先探讨了资产减值会计目标、接着全面论述了资产减值会计与十三个会计原则、继而详细论述了资产减值白勺确认、计量、计录和报告全过程
Abstract(英文摘要):www.328tibet.cn In the circumstance of market economy, with the science and technology growing fast, assets impairment occurs in every enterprise.Accounting for impairment of assets has become the focus of more and more researchers and accountants, owing to the increasing influence of assets impairment. Many regulation bodies in the world and IASC he established rules on accounting for assets impairment in order to regulate and supervise accounting practice. In China, many rules and systems he also been established to regulate the accounting practice on asset impairment.Nevertheless, all kinds of problems emerge in endlessly in accounting practice owing to the particularity of asset impairment itself, especially the list company in many countries adjusts its profit by mean of recognizing the impairment of asset. So, it’s necessary and meaningful to attach importance to and study the Asset Impairment issue.The thesis consists of five chapters.Firstly, the foreword explains the aim, the background and the way of the research .In the second chapter, the paper introduces the concept of asset, and then analyse the economic essential of asset impairment and asset impairment accounting. Then, the paper looks back the development course of accounting for asset impairment in and out of china.
论文关键词: 资产减值;会计准则;会计制度;确认;计量;
Key words(英文摘要):www.328tibet.cn assets impairment;accounting rules;accounting system;recognition;mesurement;