摘要
随着我国经济市场化和全球化发展进程的深入,资产减值准备也成为近期会计革命改革的核心内容之一。资产减值会计准则,明确规范了资产减值迹象的判断,资产可收回金额的计量处理,商誉的减值测试与处理以及有关资产减值的披露等具体问题。可以说我国的资产减值会计问题规范正逐步走向完善。但是,近几年上市公司的年报显示,资产减值在相当大的程度上沦为上市公司操纵盈余的工具,这其中既有制度层面的原因,也有上市公司治理生态的原因。由此资产减值会计再次引起了会计理论界和实务界的高度关注,成为社会的一大热点问题。
Along with the in-depth development of marketization and globalization of the economy in China, the impairment of assets also becomes one of the core contents of the recent accountiong revolution.The accounting standards of assets impairment clearly defined the judgment of the sign of assets impairment,the measurement processing of the recoverable amount of assets,the depreciation test and treatment of business reputaion,the disclosure of assets impairment and other concrete issues.The accountion issue of assets impairment in our country is moving towards the perfect.However,in recent years,the annual report of listed companies showed that due to the cause of both institutional level and governance ecology of listed companies, assets impairment descends to listed companies＇ tool that handle the surplus to a large extent.Therefore, assets impairment attracts the high attention of the theory circle and practice circle of accountancy again and becomes a hot issue in the society.
出处
《企业技术开发》
2010年第3期88-90,共3页
Technological Development of Enterprise
关键词
资产减值
会计问题
对策
assets impairment
accounting issues
countermeasure
