新准则下上市公司会计资产减值问题研究

新准则下上市公司会计资产减值问题研究(论文11000字)
摘    要
    2006年2月15日，财政部首次公布了“企业会计准则”，首次将资产减值列为出资标准。 执行过程中的新指南确实取得了一些成果，但也暴露了很多缺陷。 为了使新标准发挥更好的作用，为尽量减少上市公司盈余管理中资产减值的使用，本文最终提出了一些建议。随着市场经济的发展，经济环境中的不确定因素增加，投资者更关注的不是企业的账面价值，而是更多的关注于企业资产的价值，因为投资者追求更多对决策有利的会计信息，资产减值会计便得到了广泛使用。而企业内部为规避自身的风险等相关的原因成为了资产减值会计产生和发展的内部动力。新会计准则中的资产减值准则虽能有效治理企业非正常经营行为，但仍有许多方面亟待完善。本文根据金融危机下上市公司资产减值的现况，分析了新资产减值准则实施情况，探讨新资产减值准则存在的缺陷，并提出了相关建议。
    本文选取几个企业进行对比，通过对其资产减值数据进行分析，发现几个公司在资产减值会计的问题，并根据所发现的问题给予一些建议。

关键词： 资产减值，规避，价值
 
The new guidelines listed company asset impairment accounting problems under study
ABSTRACT
    On February 15, 2006, the Ministry of Finance published the Accounting Standards for Business Enterprises for the first time. For the first time, the asset impairment was classified as the investment standard. The new guidelines in the implementation process have indeed yielded some results, but have also exposed a number of shortcomings. In order to make the new standard play a better role, in order to minimize the use of asset impairment in earnings management of listed companies, this article finally put forward some suggestions. With the development of the market economy, the uncertainties in the economic environment increase, investors are more concerned about the book value of the enterprise, but more attention to the value of corporate assets, because investors seek more favorable decision-making accounting Information, asset impairment accounting has been widely used. And within the enterprise to avoid their own risks and other related causes of asset impairment accounting and development of the internal power. The new accounting standards in the asset impairment standards can effectively control the business of non-normal business behavior, but there are still many aspects to be improved. Based on the current situation of asset impairment of listed companies under the financial crisis, this paper analyzes the implementation of the new asset impairment standard, discusses the shortcomings of the new asset impairment standard, and puts forward some suggestions.
    This paper chooses several enterprises to compare, through the analysis of its assets impairment data, found several companies in the asset impairment accounting problems, and based on the problems found to give some suggestions.

KEYWORDS：Assets impairment ，avoid， value
 
目    录
引言    1
1 资产减值的相关理论概论    2
1.1 资产减值的概念    2
1.2 资产减值的背景    2
2 资产减值准备的确认和计量    5
2.1 资产减值准备的确认    5
2.2 资产减值准备的计量    6
3 在新准则下资产减值实施的统计分析案例    8
4 我国关于资产减值准备的现状和存在的问题    13
4.1 现状    13
4.2 问题    13
5 关于资产减值准备存在问题的建议及对策    15
5.1 完善相关政策法规，设置更为合理的评价制度    15
5.2 完善新准则下资产减值会计的几点建议    15
5.2.1 增强准则的可操作性    15
5.2.2 健全和发展资产交易市场    16
5.2.3 提高资产减值信息披露的透明度    16
5.2.4 提高会计人员的整体素质和职业判断能力    16
5.2.5 加强独立审计的外部监督作用    17
5.2.6 建立有效的企业内部控制制度    17
参考文献    18
后    记    19