摘要
资产能够为企业带来经济利益的流入,一旦发生了变化,便要对资产进行减值会计的处理。在新准则实施之后,我国资产减值会计的体系正逐步完善,减值会计也得到了普遍的应用,但是在实务操作中仍存在资产减值基础确认困难、比例认定不规范、对资产减值问题的审计监督不够完善、资产减值的信息披露不够透明等一系列相关问题。本文利用各类文献阅读、数据统计、个别案例分析等方法就资产减值的确认、计量、披露等进行简要分析,并针对资产减值会计各个环节存在的问题提出相应的解决建议。
The assets can bring economic benefits for the enterprise inflows,once changed,it will fall to the asset impairment accounting processing. After the implementation of the new guidelines,China's asset impairment accounting system gradually perfected,impairment accounting has been widely applied. However,in practice,there are still based confirm the hard times,the proportion of asset impairment recognized is not standard,the problems of asset impairment of the imperfection of the audit supervision,information disclosure of asset impairment is not transparent and so on a series of related issues. This article uses kinds of literature reading,data statistics,individual case analysis and other methods such as recognition,measurement and disclosure of asset impairment briefly analyzed,and aiming at the existing problem of asset impairment accounting each link corresponding,and the final suggestions are put forward.
出处
《山东农业大学学报（社会科学版）》
2018年第2期108-113,118,共7页
Journal of Shandong Agricultural University(Social Science Edition)
