新准则下上市公司会计资产减值问题研究摘要2006年2月15日，财政部首次公布了“企业会计准则”，首次将资产减值列为出资标准。执行过程中的新指南确实取得了一些成果，但也暴露了很多缺陷。为了使新标准发挥更好的作用，为尽量减少上市公司盈余管理中资产减值的使用，本文最终提出了一些建议。随着市场经济的发展，经济环境中的不确定因素增加，投资者更关注的不是企业的账面价值，而是更多的关注于企业资产的价值，因为投资者追求更多对决策有利的会计信息，资产减值会计便得到了广泛使用。而企业内部为规避自身的风险等相关的原因成为了资产减值会计产生和发展的内部动力。新会计准则中的资产减值准则虽能有效治理企业非正常经营行为，但仍有许多方面亟待完善。本文根据金融危机下上市公司资产减值的现况，分析了新资产减值准则实施情况，探讨新资产减值准则存在的缺陷，并提出了相关建议。本文选取几个企业进行对比，通过对其资产减值数据进行分析，发现几个公司在资产减值会计的问题，并根据所发现的问题给予一些建议。关键词：资产减值，规避，价值ThenewguidelineslistedcompanyassetimpairmentaccountingproblemsunderstudyABSTRACTOnFebruary15,2006,theMinistryofFinancepublishedtheAccountingStandardsforBusinessEnterprisesforthefirsttime.Forthefirsttime,theassetimpairmentwasclassifiedastheinvestmentstandard.Thenewguidelinesintheimplementationprocesshaveindeedyieldedsomeresults,buthavealsoexposedanumberofshortcomings.Inordertomakethenewstandardplayabetterrole,inordertominimizetheuseofassetimpairmentinearningsmanagementoflistedcompanies,thisarticlefinallyputforwardsomesuggestions.Withthedevelopmentofthemarketeconomy,theuncertaintiesintheeconomicenvironmentincrease,investorsaremoreconcernedaboutthebookvalueoftheenterprise,butmoreattentiontothevalueofcorporateassets,becauseinvestorsseekmorefavorabledecision-makingaccountingInformation,assetimpairmentaccountinghasbeenwidelyused.Andwithintheenterprisetoavoidtheirownrisksandotherrelatedcausesofassetimpairmentaccountinganddevelopmentoftheinternalpower.Thenewaccountingstandardsintheassetimpairmentstandardscaneffectivelycontrolthebusinessofnon-normalbusinessbehavior,buttherearestillmanyaspectstobeimproved.Basedonthecurrentsituationofassetimpairmentoflistedcompaniesunderthefinancialcrisis,thispaperanalyzestheimplementationofthenewassetimpairmentstandard,discussestheshortcomingsofthenewassetimpairmentstandard,andputsforwardsomesuggestions.Thispaperchoosesseveralenterprisestocompare,throughtheanalysisofitsassetsimpairmentdata,foundseveralcompaniesintheassetimpairmentaccountingproblems,andbasedontheproblemsfoundtogivesomesuggestions.KEYWORDS：Assetsimpairment，avoid，value目录引言................................................................11资产减值的相关理论概论............................................21.1资产减值的概念.......................................................................................21.2资产减值的背景.......................................................................................22资产减值准备的确认和计量..........................................52.1资产减值准备的确认...............................................................................52.2资产减值准备的计量...............................................................................63在新准则下资产减值实施的统计分析案例..............................84我国关于资产减值准备的现状和存在的问题...........................134.1现状...................................................................................................
