《新旧会计准则资产减值对比》-毕业论文设计（学术).docVIP

PAGE 本科毕业论文 题 目 新旧会计准则资产减值对比 系 别 会计系 专业班级 姓 名 指导教师 2012年 4 月 26 日 内容摘要 资产减值准备的计提是为了避免资产的虚增导致企业利润的虚增,同时保证企业财务资料的真实性和可比性。合理计提资产减值，对于企业规避风险、提高会计信息质量有着重要作用。在激烈竞争的市场环境下，企业面临的风险和不确定性越来越大，单纯的历史成本核算已不能反映企业资产的真实状况。顺应这种情况，资产减值会计应运而生。但是，在资产减值会计方法的具体运用上还有很多不完善不规范之处，致使会计信息的使用者不能做出正确决策等问题。因此，在实践中随着社会的发展合理利用走向成熟，并不断完善资产减值会计具有重大意义。必威体育精装版会计准则对资产减值准备做了明确的规定，文章在介绍实施现状的基础上,分析了存在这些问题的原因,并提出了一些相关建议以供参考和借鉴。 关键词:新会计准则；资产减值；可收回金额；资产组；可变现净值 Abstract The provision for asset impairment of assets in order to avoid inflated corporate profits led to inflated, while ensuring the authenticity of companies and comparability of financial information. Reasonable provision for asset impairment, to avoid risks for businesses and improve the quality of accounting information plays an important role. In a highly competitive market environment, enterprises are facing increasing risks and uncertainties, simply does not reflect the historical cost accounting has been the true state of enterprise assets. Response to this situation, asset impairment accounting emerged. However, the specific asset impairment accounting methods used there are many irregularities at the imperfections, publishing false accounting information, the report lacks credibility of information, resulting in accounting information, users can not make the right decisions and other issues. Therefore, in practice, with the reasonable use of the development of society to mature and continue to improve asset impairment accounting is of great significance. New accounting standards for impairment of assets provisions of the article made clear the status of implementation in the introduction, based on the analysis of the causes of these problems and put forward some suggestions for reference and reference. Key words: new accounting standards；for im