资产减值会计研究毕业论文.docVIP

PAGE 山东外贸职业学院毕业论文 课题名称： 资产减值会计研究 年级专业： 2013级 会计2 学 号：201312130231 姓 名： 徐慧 指导教师： 2015年 10月 1 日 摘 要 当今，企业面临的经济环境复杂多变，由于经济利益的驱动，企业普遍存在高估资产价值的现象，财务报告中的资产泡沫严重影响了信息使用者的正确决策，降低了公司的可信度，同时给经济发展带来了许多不利的影响。我国财政部发布了《企业会计准则第8号——资产减值》，并在上市公司中实施。拟从资产减值会计的理论问题入手，对其相关概念、理论基础进行探讨，并对新会计准则在资产减值确认、计量和信息披露等方面的规定进行分析，并提出了可能会影响新会计准则实施的一些问题。最后提出了如何健全我国资产减值会计的几点建议。 【关键词】 会计准则 资产减值 资产减值会计 Abstract Today, enterprises are faced with complex economic environment, due to the economic interests of the drive, enterprises widespread phenomenon overestimate the value of assets, financial reporting, asset bubbles serious impact on users of information right decisions, reducing the companys credibility , while giving economic development has brought many adverse effects. Of the Ministry of Finance issued the Accounting Standards for Enterprises No. 8 - Impairment of Assets and in listed companies implemented. Plans from asset impairment accounting theoretical problems starting its related concepts, theoretical foundation to explore, and new accounting standards on asset impairment recognition, measurement and disclosure requirements in respect of the analysis, and proposed that may affect the new accounting standards implemented some problems.Finally, put forward how to perfect some suggestions to asset impairment accounting. Keywords: Accounting standards Assets devaluation Assets devaluation accounting 目 录 TOC \o 1-4 \h \z \u HYPERLINK \l _Toc359414715 引 言 PAGEREF _Toc359414715 \h 1 HYPERLINK \l _Toc359414716 一、 资产减值的相关概述 PAGEREF _Toc359414716 \h 2 HYPERLINK \l _Toc359414717 1. 资产减值的基本概念 PAGEREF _Toc359414717 \h 2 HYPERLINK \l _Toc359414718 1.1. 资产 PAGEREF _Toc359414718 \h 2 HYPERLINK \l _Toc359414719 1.2. 资产减值的含义 PAGEREF _Toc359414719 \h 2 HYPERLINK \l _Toc359414720 2. 资产减值会计研究的理论依据 PAGEREF _Toc359414720 \h 2 HYPERLINK \l _Toc359414721 2.1. 资产减值会计符合资产计量理论 PAGEREF _Toc359414721 \h 2 HYPERLINK \l _Toc359414722 2.2. 资产减值会计符合资产谨慎性原则 PAGEREF _Toc359414722