對(duì)資產(chǎn)減值相關(guān)問(wèn)題的探討


摘 要：資產(chǎn)減值是現(xiàn)代會(huì)計(jì)中非常重要的一個(gè)方面，對(duì)它的研究可以延伸到其文獻(xiàn)綜述、理論根源、發(fā)展歷程、具體會(huì)計(jì)處理、會(huì)計(jì)準(zhǔn)則國(guó)際比較、實(shí)務(wù)應(yīng)用等多個(gè)方面。2006年2月財(cái)政部頒布了新的企業(yè)會(huì)計(jì)準(zhǔn)則后，我國(guó)也有了獨(dú)立的資產(chǎn)減值會(huì)計(jì)準(zhǔn)則。隨著經(jīng)濟(jì)的不斷發(fā)展，技術(shù)的飛速發(fā)展、產(chǎn)品的更新?lián)Q代、資產(chǎn)價(jià)格的起伏不定、經(jīng)營(yíng)中不確定因素的增加的諸多原因。這一切都表明企業(yè)所處環(huán)境日益復(fù)雜多變，資產(chǎn)隨時(shí)可能發(fā)生減值，如何合理反映資產(chǎn)價(jià)值已成為國(guó)內(nèi)外理論界和實(shí)務(wù)界普遍關(guān)注的焦點(diǎn)。隨著國(guó)內(nèi)、國(guó)外對(duì)資產(chǎn)減值研究的逐漸深化以及資產(chǎn)減值準(zhǔn)則應(yīng)用的逐步規(guī)范，因此，對(duì)資產(chǎn)減值相關(guān)問(wèn)題的探討具有重要的意義。
關(guān)鍵詞：資產(chǎn)減值 會(huì)計(jì)準(zhǔn)則 公允價(jià)值 探討

Issues related to the impairment of assets
Abstract: the impairment of assets is a very important aspect in modern accounting, the research on it can be extended to the literature review, theoretical origin, development course, the specific accounting treatment, international comparison, practical application aspects. The Ministry of Finance in 2006 February promulgated the new accounting standards, our country also has the independent accounting standards of assets impairment. Along with the development of economy, the rapid development of technology, product upgrading, asset price volatility, the uncertain factors in the operation to increase many reasons. All this shows that the business environment is increasingly complex and changeable, asset impairment may occur at any time, how to reasonably reflect the value of assets has become the focus of domestic and international theory and practice circle. With the domestic and foreign research, the impairment of assets in the gradually deepening and gradually standardized, asset impairment criteria used therefore, discussion on the impairment of assets related issue is of great significance.
Keywords : To investigate the impairment of assets accounting standards of fair value
目 錄

一、緒論 5
（一）研究意義 5
（二）文獻(xiàn)綜述 5
1.國(guó)外研究現(xiàn)狀 5
2.國(guó)內(nèi)研究綜述 6
二、資產(chǎn)減值準(zhǔn)則應(yīng)用現(xiàn)狀 6
（一）資產(chǎn)減值準(zhǔn)則產(chǎn)生的背景 6
（二）資產(chǎn)減值準(zhǔn)則變化的情況 7
（一）資產(chǎn)減值準(zhǔn)則應(yīng)用現(xiàn)狀 7
1.減值構(gòu)成現(xiàn)狀 7
2.商譽(yù)減值現(xiàn)狀 7
3.披露現(xiàn)狀 7
三、資產(chǎn)減值準(zhǔn)則應(yīng)用中存在的問(wèn)題 7
（一）準(zhǔn)則規(guī)范的范圍問(wèn)題 7
（二）減值跡象的問(wèn)題 7
（三）減值測(cè)試的問(wèn)題 7
（四）商譽(yù)和無(wú)形資產(chǎn)的問(wèn)題 8
（五）資產(chǎn)組的劃分不明確 8
（六）資產(chǎn)的可收回金額在實(shí)際工作較難確認(rèn) 8
四、完善我國(guó)資產(chǎn)減值的措施 8
（一）擴(kuò)大準(zhǔn)則規(guī)范范圍 9
（二）加強(qiáng)資產(chǎn)減值跡象的判斷 9
（三）改善減值測(cè)試中存在的問(wèn)題 9
（四）完善商譽(yù)和無(wú)形資產(chǎn)的資產(chǎn)減值 9
（五）明確資產(chǎn)組的劃分 9
（六）細(xì)化資產(chǎn)可收回金額計(jì)量的依據(jù) 10
五、結(jié) 論 11
參 考 文 獻(xiàn) 12
致 謝 13