摘要
资产减值准则的制定实施是我国会计制度逐步完善的重要标志,有利于企业资产负债表更加公允的反映企业的资产状况,避免高估资产和盈利。本文通过对资产减值的理论基础即决策有用观理论说明实施资产减值准则的必要性,并且通过资产减值与会计计量属性的关系说明采用减值准则的难点,最后在此基础上提出建议和意见。
The property depreciation criterion＇ s formulation implementation is the important symbol of which our country accounting system consummates gradually to, is advantageous in the enterprise assets debt table more fairer and just reflection enterprise＇s property condition, avoids overestimating the property and the profit. This article through to the property depreciation＇s rationale is the decision - making useful view theory showing implementation property depreciation criterion necessity, and the measurement attribute relations explanation uses the depreciation criterion through the property depreciation and accountant the difficulty, finally based on this puts forward the proposal and the opinion.
出处
《佳木斯大学社会科学学报》
2008年第6期41-43,共3页
Journal of Social Science of Jiamusi University
关键词
资产减值
决策有用论
会计准则
计量属性
property depreciation
decision - making useful
theory
Accounting standards Measurement attribute
