Study on the Asset Impairment Accounting：对资产减值会计研究.doc

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2017-08-19 发布于江西
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Study on the Asset Impairment Accounting：对资产减值会计研究.doc

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Study on the Asset Impairment Accounting：对资产减值会计研究

Study on the Asset Impairment Accounting Shipan Sun School of Accounting, Shandong Economic University, Ji?nan 250014, China E-mail: ssp_sie@163.com Xia Xu School of Information Management, Shandong Economic University, Ji?nan 250014, China E-mail: x2dx@ Abstract To better perfect and perform the new asset impairment standards, this article studies the theoretical base, the range and characters, and the accounting manipulation space about the asset impairment, and relative advices to perfect the asset impairment accounting are proposed finally. Keywords: Market economy, Asset impairment, Asset impairment accounting space, Accounting objective To standardize enterprise accounting behaviors such as recognition, measurement, and reporting, and ensure the quality of accounting information, according to the ?Accounting Law of the People?s Republic of China?, the Ministry of Finance issued the Accounting Standards for Business (including the basic standards and 38 concrete standards), and the law had been implemented in the listed companies and other part enterprises from Jan 1, 2007, and for enterprises or companies which implemented the new accounting standards, the influences were extensive. In this article, the theoretical base, the range and characters, and the accounting manipulation space about the asset impairment are researched as follows, and relative advices to perfect the asset impairment accounting are proposed finally. 1. Theoretical base of the asset impairment The value of asset is radically decided by the market economy and the trades and events happening in the economy, because the real value of the asset should be realized or proved by the future trades or events. The theoretical base of the asset impairment exists in two aspects. 1.1 The market economy theory As an economic system, the market economy could be compared with the planning economy of autarky and the mixed economy, and it is not the theoretical innovation of China, and it had existed early