摘要
我国《企业会计制度》要求上市公司自2001年起计提八项资产减值准备,标志着资产减值会计在我国应用的深化。同时,企业面临经济环境充满不确定性,企业规避风险的内在动力和投资者追求会计信息决策有用的外部力量催生了资产减值会计的产生和广泛运用。企业要充分认识为什么要实行资产减值会计和如何运用资产减值会计。
In conformity with the Requlations for Enterprise Accounting recommended in 2001 in china, it is required that the enterprises' accounting should establish eight types of the warranty from its assets, which symbolizes the development of the requlation for the warranty from the assets. Meanwhile, the uncertainty of the enterprises' environment, the internal native power from the enterprises which prevents the risk, as well as the external power from the investors' strong desire of accounting information, accelerate the appearance and widely use of the method of the warranty from the enterprise's assets in accounting practice. Enterprises should make full realization of its necessity and usage.
出处
《天津成人高等学校联合学报》
2005年第1期122-124,共3页
Journal of Tianjin Adult Higher Learning
