新资产减值准则的实施对企业会计信息质量的影响 学位论文.doc

普 通 本 科 毕 业 论 文 题目：新资产减值准则的实施对企业会计信息质量的影响 学 院 会计学院 学生姓名 孙鹏 学 号 0066167 专 业 会计 届 别 2010届 指导教师 贺三宝 职 称 讲 师 二O一O年五月摘 要 在我国市场经济环境逐步完善的过程中，绝大部分上市公司存在利用“资产减值准备”的计提与冲回来调节企业利润，这些手段导致上市公司对社会传递的会计信息严重失真。新资产减值颁布的目的就在于去有力抑制这种情况的发生，净化市场投资环境、提高会计信息质量、保护广大投资者及债权人的利益。 本文对我国新资产减值准则如何提高会计信息质量做了比较详细的分析，认为新准则在适用性、对减值准备内容的披露以及部分资产的计提和转回要求等方面的改进，提高了会计信息的质量，然而不足之处也非常多，像判断方法不够准确、操作性比较难等，这些不足之处不仅没有能够达到提高会计信息质量的目的，反而为一些别有用心者提供了新的作假的机会。在最后，笔者将根据新资产减值准则的不足，在分析产生这些不足的原因的基础上，在资产减值准则自身、人员素质以及社会等三个方面提出一些针对性的建议。 【关键词】资产减值 资产减值准则 盈余管理 会计信息 Abstract In the process of steady improvement of our country’s market economic environment , a large proportion of listed companies adjust salt to return a profit by means of the accruing and rushing back of provision for impairment of assets, which causes that accounting information sent to society by the companies is not true to the original. And the new accounting standards on the Impairment of Assets is promulgated to prevent the upper situation from taking place ,to purify the environment of market ,to improve the quality of accounting information and to protect interest of investors and creditors. This article makes an analysis on how our country?s new accounting standards on the Impairment of Assets improve the quality of accounting information. It is the perfection , such as the applicability ,making public the details of provision for impairment of assets ,and part of assets?s being accrued and switched back, that improves the accounting information?s quality. However, there are also many shortcomings as to inaccurate judging methods and difficult operation and so on. These shortcomings not only can not improve the quality of accounting information ,instesd they provide a chance for some people who have ulterior motives to behave affectedly. In the end, according to the shorting comings of the new standards and on the basis of how they are given rise to