摘要
我国现行的多个具体会计准则规定企业应该计提坏账准备等八项资产减值准备。但由于种种原因,许多企业计提资产减值准备的随意性很大,甚至有些企业利用计提八项准备进行盈余管理。文章分析了我国现行资产减值会计存在的问题及其原因,提出了应该及时制定和发布我国的资产减值会计准则,并对我国制定的资产减值会计准则的操作性、协调性等方面提出一些思考与建议。
Our country＇s current《Enterprise account system》and several concrete accounting regulation request enterprise should calculate and distill 18 item asset disvalue prepare including bad debts prepare.but because of various reasons,many of enterprise calculate and distill asset disvalue prepare optionally,Some enterprise use the calculate and distill 8 item prepare to carry out theory manipulation and surplus management,the article analyze the existing problem and its reason reason in our country＇s current asset disvalue accounting,bring forward that it should establish and promulgate our country＇s asset disvalue accounting regulation,and carry out thinking and suggestion about the manipulation and harmonization for our country to establish asset disvalue accounting prepare.
出处
《广西经济管理干部学院学报》
2005年第3期56-60,共5页
Journal of GuangXi Cadres College of Economic and Management
关键词
资产减值
减值准备
会计准则
会计处理
Asset disvalue
Disvalue prepare
Account regulation
Account process
