我國(guó)資產(chǎn)減值會(huì)計(jì)問題的研究

摘 要

隨著我國(guó)經(jīng)濟(jì)向市場(chǎng)經(jīng)濟(jì)轉(zhuǎn)型，經(jīng)濟(jì)體制的變革和企業(yè)外部環(huán)境的變化使企業(yè)資產(chǎn)減值現(xiàn)象頻繁發(fā)生。為了真實(shí)反映企業(yè)資產(chǎn)的實(shí)際價(jià)值，為信息使用者提供與決策相關(guān)的有用信息，進(jìn)一步完善資產(chǎn)減值會(huì)計(jì)己成為大勢(shì)所趨。從1992年壞賬準(zhǔn)備的提出到2006年2月15日《企業(yè)會(huì)計(jì)準(zhǔn)則——資產(chǎn)減值》的頒布，可以說，我國(guó)關(guān)于資產(chǎn)減值的會(huì)計(jì)規(guī)范正在逐步走向完善，實(shí)現(xiàn)與國(guó)際準(zhǔn)則的趨同和等效。然而當(dāng)準(zhǔn)則中允許企業(yè)計(jì)提資產(chǎn)減值準(zhǔn)備，資產(chǎn)減值在一定程度上己成為上市公司操縱經(jīng)營(yíng)業(yè)績(jī)、粉飾財(cái)務(wù)狀況、規(guī)避上市監(jiān)管的工具。因此加強(qiáng)我國(guó)資產(chǎn)減值會(huì)計(jì)研究，具有非常重要的實(shí)際意義。

本文采用規(guī)范研究的方法，在前人研究的基礎(chǔ)上研究了資產(chǎn)減值會(huì)計(jì)的相關(guān)問題。首先從資產(chǎn)減值的理論基礎(chǔ)入手，對(duì)國(guó)內(nèi)外資產(chǎn)減值會(huì)計(jì)的發(fā)展做出邏輯分析，再對(duì)國(guó)內(nèi)現(xiàn)狀今昔系統(tǒng)分析，試圖找出我國(guó)資產(chǎn)減值會(huì)計(jì)實(shí)務(wù)中可能存在的問題，并提出相應(yīng)改進(jìn)措施。在會(huì)計(jì)國(guó)際趨同的大趨勢(shì)下，對(duì)我國(guó)資產(chǎn)減值準(zhǔn)則的完善和實(shí)施提出了自己的看法，并且對(duì)我國(guó)資產(chǎn)減值會(huì)計(jì)準(zhǔn)則的進(jìn)一步完善以及企業(yè)提高自身素質(zhì)、改善外部環(huán)境等方面提出合理的建議。

關(guān)鍵詞：現(xiàn)行會(huì)計(jì)準(zhǔn)則；資產(chǎn)減資；確認(rèn)；計(jì)量

ABSTRACT

Along with China's economic transition to market economy, the reform of economic system and changes in the external business environment so that the frequent occurrence of the phenomenon of enterprise asset impairment. In order to reflect the real value of enterprises' assets, for information related to decision-making useful information, and further improve the accounting for impairment of assets has become the represent the general trend. From 1992 to the allowance for doubtful accounts forward to 2006 February 15" enterprise accounting standards -- assets depreciation" promulgate, can say, China's asset impairment accounting standards are gradually improving, and with international standards convergence and equivalence. However when guidelines allow enterprises the provision for impairment of assets, impairment of assets to a certain extent, has become a listed company operating performance, prettifying financial status, eluding market supervision tool. Therefore, strengthening the study of assets impairment accounting in China, has a very important practical significance.

The paper adopts normative research method, based on the previous study on the accounting of impairment of assets related issues. First from the impairment of assets and the theory basis, to the domestic and foreign assets impairment accounting to make the development of logical analysis, then the domestic present situation and system analysis, trying to find our asset impairment accounting existing problems in practice, and put forward the corresponding improvement measure. On the international convergence of accounting major tendency, to our country asset impairment criteria to refine and implement put forward their own views, and to our country asset impairment accounting standards further improved as well as the enterprises to improve their own quality, improve the external environment, put forward a reasonable proposal.

Keywords：Current guidelines; Asset Impairment; Confirm; Measure

目  錄

摘  要

ABSTRACT

一、緒論 1

（一）研究目的 1

（二）研究意義 1

（三）研究思路 2

（四）主要研究方法 2

二、相關(guān)文獻(xiàn)綜述 2

（一）相關(guān)概念介紹 2

（二）國(guó)內(nèi)研究現(xiàn)狀 3

（三）國(guó)外研究現(xiàn)狀 3

（二）文獻(xiàn)綜述 4

三、資產(chǎn)減值會(huì)計(jì)相關(guān)理論基礎(chǔ) 5

（一）資產(chǎn)減值跡象的判定 6

（二）資產(chǎn)減值的確認(rèn) 6

（三）資產(chǎn)減值的計(jì)量 7

（四）減值準(zhǔn)備對(duì)上市公司的影響 8

四、我國(guó)資產(chǎn)減值會(huì)計(jì)實(shí)務(wù)中存在的問題 8

（一）部分公司利用減值準(zhǔn)備進(jìn)行盈余管理 8

（二）減值準(zhǔn)備的計(jì)提存在著隨意性 9

（三）基本保證了會(huì)計(jì)信息的謹(jǐn)慎性,同時(shí)降低了可比性 10

（四）會(huì)計(jì)人員職業(yè)素質(zhì)較低 10

（五）注冊(cè)會(huì)計(jì)師審計(jì)未起到應(yīng)有的監(jiān)督作用 10

五、完善資產(chǎn)減值會(huì)計(jì)實(shí)務(wù)問題的對(duì)策 11

（一）擴(kuò)大資產(chǎn)減值會(huì)計(jì)的實(shí)施范圍，完善資產(chǎn)減值會(huì)計(jì)規(guī)范體系 11

（二）完善企業(yè)內(nèi)部管理，建立健全的資產(chǎn)減值內(nèi)部控制制度 11

（三）提高會(huì)計(jì)人員職業(yè)水平 12

（四）完善企業(yè)外部環(huán)境，強(qiáng)化外部審計(jì)監(jiān)督 12

六、總結(jié)與展望 13

參考文獻(xiàn) 14

致  謝 15