现行会计准则下资产减值准备存在的问题与对策_学位论文.doc

目 录 摘 要 Ⅰ Abstract Ⅱ 第一章 现行会计准则下资产减值准备相关原理概述 1 1.1 资产减值准备的基本概念 1 1.2 资产减值准备对企业的作用 1 1.3 资产减值新旧会计准则差异的比较 1 第二章 现行资产减值准则在执行过程中存在的问题 3 2.1可回收金额的计量较复杂 3 2.2总部资产的减值处理不易把握 5 2.3 企业利用资产减值进行利润操纵 7 第三章 完善我国资产减值会计的对策 10 3.1应对资产可回收金额的计量较复杂的对策 10 3.2应对总部资产的减值处理不易把握的对策 11 3.3应对企业利用资产减值进行利润操纵的对策 11 第四章 结论 13 参考文献（References） 14 致 谢 15 现行会计准则下资产减值准备存在的问题与对策 摘 要 长期以来，由于诸多因素的影响，我国的企业界普遍存在着高估资产价值的现象。因此，企业通过确认资产减值，可将长期积累的不良资产泡沫予以消化，提高资产的质量，使资产能够真实地反映企业未来获取经济利益的能力，同时，企业对外披露的会计信息中通过确认资产减值，可使利益相关者相信企业资产已得到优化，对企业盈利能力和抵御风险能力更具信心。我国现行《企业会计准则》对资产减值做出了较系统的规定，形成了一个完整的体系，就《企业会计准则》的规定而言，是科学的、可靠的。但在五年多的执行过程中也暴露出一些问题，本文针对存在的这些问题进行分析，并提出完善资产减值准则的建议。 [关键词] 资产减值；　企业会计准则；　可收回金额  Problems and Countermeasures for Provision for Impairment of Assets under the Current Accounting Standards Abstract For a long time, because the influence of various factors, our countrys enterprises widespread overstate assets value phenomenon. Therefore, the enterprise through validation asset impairment, can be accumulated non-performing assets shall be digested foam, enhancing the asset quality, make assets can truly reflect the enterprise future profitability, and at the same time, the ability of foreign enterprises in the accounting information disclosure via confirmation asset impairment, can make the stakeholders believe enterprise asset has optimized, to corporate profitability and resist risk ability more confident. The current accounting standards for asset impairment has made a systematic provisions, formed a complete system, the provisions of the accounting standards for enterprises concerned, is a scientific and reliable. But in more than three years of executing process also exposed some problems, this article in view of these problems are analyzed, and put forward the implementation process of the asset impairment criterion suggestion. Keywords: Impairment of Assets； the Current Accouting Standards； Recycling Amount 第一章 现行会计准则下资产减值准备相关原理概