摘要随着全球经济的高速发展，在竞争日趋激烈的经营环境中，企业所面临的风险和不确定性越来越大，资产价值一成不变的地位早已丧失，企业固定资产、无形资产、商誉等长期资产的风险越来越大，资产减值已不仅仅是一项报表项目，它已成为上市公司问题较多和备受争议的问题之一。所谓资产减值，是指资产的可回收金额低于其账面价值，是资产的未来可收回金额低于账面价值时，减计资产的会计处理。资产减值是和资产计价相关的，是对资产计价的一种调整。资产减值会计起源于欧美发达国家，在我国仍处于比较初级的发展阶段，无论在理论研究、具体规范还是实务操作方面都不很完善。在会计国际趋同的今天，我国颁布了新的企业会计准则，其中《企业会计准则第8号——资产减值准则》明确的做出了有关资产减值问题的规定。本文通过对我国与国际会计准则的比较，进一步对资产减值中单项资产、资产组、总部资产及商誉等资产减值的核算进行分析研究，并针对我国企业在资产减值核算方面存在的资产减值计量的复杂性，资产减值准备的计提存在的随意性，资产减值的确认方式多样易造成虚假会计信息，信息披露过于简单与国际要求差距较大等问题。通过对我国会计准则与国际会计准则在资产减值方面的对比分析，提出了建立完善我国企业效绩考评体系，完善公司治理结构，建立资产减值准备的内部控制制度，加强对资产减值准备的审计，提高会计信息质量，健全和发展不完善的信息市场和价格市场，加强会计人员的素质教育，不断提高其业务素质和职业判断能力等优化我国资产减值会计核算的对策与建议。关键词：资产减值，会计核算，分析，比较，对策建议ABSTRACTWiththehigh-speeddevelopmentofglobaleconomy,theriskanduncertaintywhichthecompaniesareinfaceofbecomelargerandlargerintheseriouscompetitiveeconomicenvironment.Thevalueofassetshasalreadylosttheinvariablestatus,theriskoffixedasset,intangibleasset,goodwillandotherlong-livedassetsischangingbigger.Theimpairmentofassets,whichisnotjustoneitemonthebalancesheet,hasbeenoneofthehighestdisputedproblemsforthelistedcompanies.Assetimpairmentmeansthattherecoverableamountofassetsbelowtheirbookvalue,isthefutureoftherecoverableamountofassetsbelowbookvalue,bytheaccountingtreatmentofassets.Impairmentofassetsandassetvaluationisrelevant,isareadjustmentofassetsdenominated.AssetimpairmentaccountingoriginatedinEuropeandtheUnitedStatesdevelopedcountries,Chinaisstillintheinitialstageofdevelopmentincomparison,bothintheoreticalresearch,specificoperationalnormsorpracticesarenotperfect.Intheinternationalconvergenceofaccountingtoday,Chinapromulgatedanewcorporateaccountingstandards,"EnterpriseAccountingStandardsNo.8-Assetimpairmentcriteria"tomakeclearontheissueofassetimpairmentprovisions.Basedonourcountryandtheinternationalaccountingstandards,furtherimpairmentofassetsinindividualassets,assetsgroup,theheadquartersofgoodwillandotherassetsandassetimpairmentaccountinganalysisstudies,andinviewoftheassetimpairmentaccountingbusinessthereImpairmentofassetsofthecomplexityofthemeasurement,assetimpairmentProvisionoftheexistenceofarbitrariness,assetimpairmentanddiverseeasywaytoconfirmthecauseoffalseaccountinginformation,thedisclosureofinformationistoosimpleandthelargerthegapbetweeninternationalrequirementsandotherissues,throughtoChinaAccountingstandardsandinternationalaccountingstandardsinassetimpairmentofcomparativeanalysis,hasproposedtheestablishmentofChineseenterprisesimproveperformanceappraisalsystem,improvethecorporategovernancestructure,theestablishmentofassetsforimpairmentoftheinternalcontrolsystemandstrengthentheassetsforimpairmentoftheaudit,Improvethequalityofaccountinginformation,andsounddevelopmentofimp...
