中石化石油机械资产减值研究-会计学专业论文.docVIP

中石化石油机械资产减值研究 会计学 摘要 资产作为企业一项最重要的项目，其增减变动会影响企业的经营成果和财务状况，所以，资产的管理对公司来说是一项艰巨的任务。市场坏境是在不断变化的，资产在使用过程中，可能会由于内部原因(发生损坏)和外部原因（技术陈旧及其他经济原因），导致资产的可回收金额低于其账面价值，这就形成了资产的减值。资产减值是以会计目标理论和会计信息质量理论为基础。近年来，会计准则扩大了对资产减值损失计提的范围，同时也禁止了长期资产减值损失在以后会计期间的转回。虽然对长期资产的禁止转会在一定程度上管制了上市公司这样的行为，但流动资产的减值损失仍是可以转回的，凭借着计提的主观性和灵活性，大多数上市公司开始通过短期资产减值转回进行盈余管理行为。企业过度操纵利润，降低了会计信息的质量，给财务报表使用者提供不全面、真实的企业信息，营造假象，损害了报表使用者的利益。本文将结合中石化石油机械公司近五年减值的计提情况，分析该公司存在的问题，并提出相应的解决对策。 关键词：资产减值，问题分析，解决方案 Research on impairment of sinopecs petroleum machinery assets Abstract As one of the most important projects in an enterprise, the increase or decrease of assets will affect the operating results and financial status of the enterprise, so the management of assets is a difficult task for the company. The market environment is constantly changing. During the use of assets, the recoverable amount of assets may be lower than the carrying value due to internal reasons (damage) and external reasons (obsolete technology and other economic reasons), which forms the impairment of assets. Asset impairment is based on the theory of accounting objective and the theory of accounting information quality. In recent years, accounting standards to expand the scope of asset impairment losses, but also prohibit the long-term asset impairment losses in the subsequent accounting period. Although the prohibition on the transfer of long-term assets to a certain extent controls the behavior of listed companies, the impairment loss of current assets can still be reversed. With the subjectivity and flexibility of accounting and withdrawal, most listed companies begin to carry out earnings management behavior through short-term asset impairment. Excessive manipulation of profits by enterprises reduces the quality of accounting information, provides incomplete and true enterprise information to users of financial statements, creates false appearance, and damages the interests of users of financial statements. In this paper, the author will analyze