摘要
长期以来,由于受历史遗留等诸多因素的影响,我国企业界普遍存在着利用资产减值操控利润的现象,2006年2月财政部正式颁布了《企业会计准则第8号——资产减值》,这是为规范会计核算、提高会计信息质量而采取的又一项重要措施,使得我国会计准则进一步趋向标准化,逐渐向国际化靠拢。本文探讨资产减值的含义及计提资产减值准备的意义,分析新准则所作改进及存在的不足,进而提出完善新准则的策略,希望有利于准则的理解和完善。
During a long time, the phenomenon is ubiquitious that many corporations control the profit by the devaluation of assets in our country for the influence of many history-left factors. In 2,2006, the ministry of finance printsmans in due form 《The No. 8 accounting standards the devaluation of assets》. It is another important measure for criterioning financial accounting and improving the quality of accounting information. Which leads our country＇s accounting standards to standardization and internationalization. The article tells the definition and the significance about the devaluation of assets at first. In the next place, it analyses the improvement and lack on new accounting standards. In the last, the article brings forward the way of improving the new accounting standards. It is hope to make for understanding and improving the accounting standards.
出处
《科技和产业》
2008年第2期70-72,共3页
Science Technology and Industry
关键词
会计准则
资产减值
公允价值
accounting standards
the devaluation of assets
fair value
