资产减值准则存在的不足及建议 毕业论文.docVIP

毕业论文（设计） 　毕业论文 　　　　　　题　　目资产减值准则存在的不足及建议 　　　　　　指导教师 　　　　　　学生姓名 二O一一 年 五 月 十八 日资产减值准则存在的不足及建议 摘 要 我国公布的新资产减值准则做出了更具体的规范，它与旧的准则相比较，在准则范围、减值迹象判断等方面做出了完善，尤其是规定“资产减值一经确认，以后期间不得转回的规定”，避免资产的虚增导致企业利润的虚增，保证会计信息的真实性和可靠性。新准则的变化抑制了企业利用计提减值准备进行盈余管理的行为，但仍存在资产减值迹象判断缺乏可操作性、可回收金额的估计有较大的随意性等不足。因此应进一步完善新准则，比如建立资产减值迹象判断标准、规定计算可回收金额的折现率和现金流量的数据来源等，规范企业盈余管理的行为。另外，国家还应从提高会计人员专业素质、健全公司内部治理结构等方面对控制企业盈余管理行为进行完善。 关键词：企业会计准则；资产减值；调节利润；会计信息 Asset Impairment Criterion Deficiency and Recommendations Abstract Impairment of Assets of China announced new guidelines to make more specific norms, it compared with the old guidelines, the scope of the guidelines, other impairment signs of judge made a sound, especially the provisions of Impairment of assets is confirmed, not be reversed during the followling days ,to avoid inflated assets led to inflated corporate profits and ensure the authenticity and reliability of accounting information. Changes in the new guidelines inhibited the use of impairment provision on earnings management behavior, but there are signs of impairment of assets determine the lack of maneuverability, the estimated recoverable amount of such a large shortage of arbitrariness. Therefore, new guidelines should be further improved, such as the establishment of criteria for judging an indication of impairment of assets, with the provisions of the recoverable amount of the discount rate and cash flow of data sources, standardize the behavior of earnings management. In addition, our country should also improve the accounting staff’s professional quality, sound internal governance structure, earnings management on the control to perfect. Key words: accounting standards; impairment of assets; earnings management; accountinginformation 目 录 摘 要 I Abstract II 1 绪 论 3 1.1 研究目的和意义 3 1.1.1 研究目的 3 1.1.2 研究意义 3 1.2 国内外研究现状 3 1.2.1 国内研究现状 3 1.2.2 国外研究现状 3 1.3 研究的内容与方法 4 1.3.1 研究内容 4 1.3.2 研究方法 4 2 资产减值的基础理论 5 2.1 资产减值的相关概念 5 2.1.1 资产的概念 5