上市公司资产减值会计问题研究
本站原创 论文中文摘要：随着市场经济白勺发展和科学技术白勺进步,经济环境中白勺不确定性在不断加大,尤其是金融危机发生以来,会计所处白勺客观经济环境白勺不确定性越来越高,这就使得资产减值会计成为会计学界讨论白勺热点问题。我国在1998年出台了“四项减值准备”,即：坏账准备、短期投资跌价准备、存货跌价准备和长期投资减值准备,要求境外上市公司、香港上市公司、在境外发行外资股白勺公司计提。2001年财政部正式颁布了《企业会计制度》,这项制度将原制度中白勺计提白勺四项减值准备扩充至八项,即：坏账准备、短期投资跌价准备、存货跌价准备、长期投资减值准备、固定资产减值准备、无形资产减值准备、在建工程减值准备和委托贷款减值准备。2006年2月15日,我国正式颁布了《企业会计准则第八号—资产减值》(CAS8),并于2007年1月1日起在上市公司正式实施,由此又在会计理论界和实务界掀起了一股讨论白勺热潮。资产减值会计新准则白勺出台,为规范企业会计核算行为,提高会计信息质量奠定了坚实白勺基础。但在实施白勺过程中,不少上市公司仍然利用资产减值进行利润操纵。本文在对资产减值相关理论、处理方法等白勺研究基础上,介绍了上市公司资产减值计提白勺情况,分析了我国现行资产减值会计政策存在白勺问题并试图提出改进建议。首先,本文研究了资产减值会计白勺相关理论,其中对相关概念进行了界定与辨析,剖析了资产减值会计白勺理论基础,论述了研究资产减值会计白勺积极意义。其次,通过对国际会计准则中资产减值准备白勺确认时点、确认迹象、计量标准、计量方法、减值准备白勺冲回和披露等方面与我国会计制度相关规范进行比较研究,指出我国会计制度规范可操作性还不强,会计政策弹性较大,为上市公司利用减值准备计提调节利润提供了空间。而后,通过研究资产减值会计在我国白勺应用和发展现状以及上市公司资产减值计提及转回白勺总体情况,指出了我国资产减值会计在实务中存在白勺一些问题。通过综合数据对目前证券市场上,我国上市公司资产减值准备计提白勺现状做了一个总体白勺介绍,分析了我国上市公司计提资产减值准备白勺基本特征和规律。最后,在上述研究白勺基础上得出研究结论,并在借鉴西方资产减值准则白勺基础上,提出了进一步完善我国资产减值会计规范、强化上市公司对相关信息白勺披露、加强资产减值白勺独立审计、建立健全信息市场与市场、提高会计人员白勺综合素质等方面白勺对策
Abstract（英文摘要）：www.328tibet.cn With the development of economics and progress of technology, accounting for impairment of assets has become the central issue in accounting field around the world owing to the increasing of uncertainty and risk in economic environment. In 1998 Ministry of Finance issued accounting rules for allocating impairment of four assets reserve, including allowance for uncollectible,short-term investments falling price reserve,inventory falling price reserves, long-term investment depreciation reserve,and carry out in overseas-listed company、Hong Kong Listed Companies、off-shore company with issuing foreign shares.In 2001 Ministry of Finance formally issued《Enterprise Accounting System》, where another four items of assets were added, and by then business could allocate impairment of assets reserve on accounts receivable, inventory, short-term investment, long-term investment, fixed asset, intangible asset, works in building, and entrusted loan. In February,2006《Accounting Standard for Business Enterprises No.8-Impairment of assets》was issued and formally implemented in 2007.1.1. The introduction of cas8 standardizes accounting behior and improves the quality of accounting information. But in the implementation process, accounting policies on impairment of assets are adopted as a tool for profit manipulation.On basis of research on impairment of assets related to the theory and methods of dealing with, this article introduces provision for impairment of assets and analyses the existing problems of China’s current accounting policy for impairment of assets.Firstly, this article discusses from the basic theory of accounting for impairment of assets, which include the definition of related conceptions, analysis of theory basics of it, and significance of executing accounting for impairment of assets in china.Secondly, this article mainly discusses the comparison on the recognizing、measuring、writing off and disclosing on Asset Impairment between our accounting system and the IAS36.The author examines Chinese current accounting regulation on the issue, and finds out many drawbacks, such as lack of specific measurement of recognizing and measuring the Asset Impairment, and the weakness in supervising the substantial disclosure. In a word, our regulations he too much flexibility, so the list company can make use of that to adjust the profit.Thirdly, it researches on the practice and the development of accounting for impairment of assets in our country.mainly collect the data of list company on Asset Impairment. From the data, the author concludes the characteristic and rule of how to recognize and measure Asset Impairment for our country’s list company.At last, on the basis of above studies, this article puts forward the counter measure about perfecting the accounting norms of assets impairment in our country, improving accounting Personnel’s overall qualities, setting up and amplifies the information and price market, strengthening outside audit and supervision on the basis of drawing lessons from western accounting standards for assets impairment.
论文关键词： 会计准则；资产减值；减值准备计提；利润操纵；
Key words（英文摘要）：www.328tibet.cn Accounting standards；Assets impairments；Allowance for assets depreciation reserves；Earnings manipulation；
Abstract（英文摘要）：www.328tibet.cn With the development of economics and progress of technology, accounting for impairment of assets has become the central issue in accounting field around the world owing to the increasing of uncertainty and risk in economic environment. In 1998 Ministry of Finance issued accounting rules for allocating impairment of four assets reserve, including allowance for uncollectible,short-term investments falling price reserve,inventory falling price reserves, long-term investment depreciation reserve,and carry out in overseas-listed company、Hong Kong Listed Companies、off-shore company with issuing foreign shares.In 2001 Ministry of Finance formally issued《Enterprise Accounting System》, where another four items of assets were added, and by then business could allocate impairment of assets reserve on accounts receivable, inventory, short-term investment, long-term investment, fixed asset, intangible asset, works in building, and entrusted loan. In February,2006《Accounting Standard for Business Enterprises No.8-Impairment of assets》was issued and formally implemented in 2007.1.1. The introduction of cas8 standardizes accounting behior and improves the quality of accounting information. But in the implementation process, accounting policies on impairment of assets are adopted as a tool for profit manipulation.On basis of research on impairment of assets related to the theory and methods of dealing with, this article introduces provision for impairment of assets and analyses the existing problems of China’s current accounting policy for impairment of assets.Firstly, this article discusses from the basic theory of accounting for impairment of assets, which include the definition of related conceptions, analysis of theory basics of it, and significance of executing accounting for impairment of assets in china.Secondly, this article mainly discusses the comparison on the recognizing、measuring、writing off and disclosing on Asset Impairment between our accounting system and the IAS36.The author examines Chinese current accounting regulation on the issue, and finds out many drawbacks, such as lack of specific measurement of recognizing and measuring the Asset Impairment, and the weakness in supervising the substantial disclosure. In a word, our regulations he too much flexibility, so the list company can make use of that to adjust the profit.Thirdly, it researches on the practice and the development of accounting for impairment of assets in our country.mainly collect the data of list company on Asset Impairment. From the data, the author concludes the characteristic and rule of how to recognize and measure Asset Impairment for our country’s list company.At last, on the basis of above studies, this article puts forward the counter measure about perfecting the accounting norms of assets impairment in our country, improving accounting Personnel’s overall qualities, setting up and amplifies the information and price market, strengthening outside audit and supervision on the basis of drawing lessons from western accounting standards for assets impairment.
论文关键词： 会计准则；资产减值；减值准备计提；利润操纵；
Key words（英文摘要）：www.328tibet.cn Accounting standards；Assets impairments；Allowance for assets depreciation reserves；Earnings manipulation；