会计毕业论文-浅谈固定资产减值在新旧会计准则中的差异.doc

浅谈固定资产减值在新旧会计准则中的差异 摘 要 自2001年以来，资产减值政策在一定程度上已经成为上市公司操纵经营业绩、粉饰财务状况、规避上市监管的工具。鉴于旧准则（即2002年颁布的《企业会计准则》）中缺乏关于资产减值的确认标准及详细指南，可操作性不强，进而引发上述问题。为了进一步规范企业资产减值的会计处理和相关信息的披露，财政部于2006年2月15号最新发布了38个《企业会计准则》，其中专门有一项就是规范资产减值会计处理的准则《企业会计准则第8号——资产减值》。固定资产是现代企业资产的重要组成部分，它的减值对企业的利润有着重要的影响。所以本文首先对新颁布的资产减值准则特点作一个简要的归纳，并对其中一项比较重要的方面——固定资产的减值，进行深入的研究。 本文研究的重点是新旧准则中关于固定资产减值的差异，所以在简要论述固定资产减值的相关概念及其理论基础后，主要对其在新旧准则中的认定标准、计量、资产减值的转回、账务处理等问题展开详细的分析及比较。 最后，对比旧准则分析新准则特点及带来的影响，并对新准则在实施过程中将会出现的问题提出自己的见解。 关键词: 会计准则；固定资产减值；差异；减值转回  Abstract The assets and production value policy has became a tool which was used to control operation achievement ,to disguise financial condition and to avoid of supervising by listed company since 2001. As the prior standards(《Quality of Chinese Accounting Standards》,2002) was absence of recognition criteria and detail guidance of assets Impairment, so it is hard to operate. The Ministry of Finance has published 38 new Accounting Standards in order to guide assets Impairment’s relative information and management, in which there is a principle named 《Quality of Chinese Accounting Standards Eight－－Assets Impairment》. Fixed assets are the major part of enterprise assets, and it is important to enterprise profit. First of all, the passage generalize the characteristics of the new Assets Impairment Principle and do much research on it. The passage mainly discuss the differences between the previous principle and the former one, so we do a lot research on the standards , measurement, return of assets impairment, accounting process, and so on after discuss the concepts and theories of the assets impairment. Finally, contrast the prior standards we analyze the characteristic and effects from the new one, and introduce some my own views on the process management. Key Words:The new Accounting Standards; fixed assets distract; difference; assets impairment 目 录 引 言 7 1 资产减值概述 8 1.1课题研究背景 8 1.2资产减值的相关概念 9 1.2.1资产减值的概念 9 1.2.2 新旧准则中资产减值适用范围的变化