我国资产减值会计发展存在的问题.docVIP

PAGE 11 我国资产减值会计发展存在的问题 摘要：本文正文主要分为五大部分，第一部分介绍了资产减值会计的相关概述，通过对历史资料和会计最新资料的查找阅读，对企业资产减值会计的定义，相关概念性知识的讲述，让读者初步了解资产减值会计的内容，第二部分介绍了资产减值会计和传统会计之间的区别，通过事例来讲述资产减值会计的现实意义，让读者能够了解资产减值会计的内容和重要性。第三部分介绍了奇特资产减值会计的作用和在发展中存在的问题，通过对资产减值会计作用和问题的讲述，让读者更加深刻了解资产减值会计的本质和功能，进一步加深对资产减值会计的认识。第四部分运用一个案例分析，在现实中找到一个资产减值会计的事例，通过对现实案例的分析，让读者能够直观的了解资产减值会计的现实作用，做到更加直观、更加具体化。第五部分通过笔者的研究和对资产减值会计的理解，提出几项资产减值会计在我国发展的建议，发人深省。找到企业自身内部的会计问题，从而提高企业自身诚信度，对企业发展有着实质性的帮助提升，也为国家市场经济发展提供坚实后盾，为我国成为经济强国奉献自身的力量，奠定我国在全球的经济地位。 关键词：会计准则 资产减值会计 企业诚信度 Abstract：With the rapid development of world economy, the trend of economic integration. Every enterprise has to face many challenges, from domestic and international competition. Especially in the information age, the rapid development of electronic computers, information transmission. The leadership of each enterprise is faced with the challenge of implementing the right strategic management. With the continuous development of Chinas socialist market economy and the process of global economic integration, impairment of assets has become one of the major problems faced by the traditional accounting industry. In the present social status quo, each enterprise faced market environment has become more complex and changeable, in the great temptation interests of enterprises, enterprise managers to seek development, enterprises have overvalued enterprise asset, asset bubbles in the financial management of enterprise accounting appeared serious overvalued about the strategic decision of enterprise managers, will also bring difficulties and setbacks to Chinas overall economic strength development. In order to control this phenomenon, Chinas Ministry of Finance in December 1, 2006 issued the accounting standards for Enterprises No. eighth - impairment of assets, and the implementation of Listed Companies in china. The research on the accounting for impairment of assets has attracted the attention of the major listed companies, and has become a key issue in the research of en