I摘 要近年来，随着经济环境的日益复杂和技术条件的不“泡沫”现象，严重误导了信息使用者对企业财务状况的真实了解。因此，资产减值会计成为国内外会计理论界研究的重点，但是资产减值会计在我国的发展还很不完善，很多企业将资产减值会计作为公司盈余管理的工具。本文从资产减值理论分析入手，在借鉴、吸收前人研究成果的基础上，采用文献阅读、统计分析与案例分析相结合的方法，对砼磊房地产有限公司资产减值方面存在的问题以及相关的成因进行了分析，并结合我国企业资产减值应用的现状提出了相应的对策及建议。分析了资产减值的基本理论，包括资产减值的含义，确认计量和披露理论，为研究企业资产减值的应用状况打下了理论基础。揭示了我国企业资产减值的现状，剖析了问题存在的原因。针对问题发生的原因，资产减值的影响因素，提出了改善砼磊房地产有限公司资产减值的对策建议。关键词：资产；资产减值；对策II燕京理工学院毕业论文AbstractIn recent years, with the increasing complexity of the economic environment and the "bubble" of technical conditions, it has seriously misled the information users' true understanding of the financial situation of enterprises. Therefore, asset impairment accounting has become the focus of domestic and foreign accounting theory circles, but the development of asset impairment accounting in China is not perfect, many enterprises use asset impairment accounting as a tool for earnings management.Starting from the theoretical analysis of asset impairment, on the basis of drawing lessons from and absorbing the previous research results, this paper combines the methods of literature reading, statistical analysis and case analysis to analyze the existing problems and related causes of asset impairment in Concrete Lei Real Estate Co., Ltd. and puts forward corresponding countermeasures and suggestions according to the current situation of the application of asset impairment in Chinese enterprises. This paper analyses the basic theory of asset impairmen...
