資產(chǎn)減值會計計量問題的思考(已修改)
2024-09-17 19:22 本頁面
【正文】 資產(chǎn)減值會計計量問題的思考 院 系： 專 業(yè) 班： 姓 名： 學(xué) 號： 指導(dǎo)教師： 資產(chǎn)減值會計計量問題的思考 Research on Impairment of Assets Accounting Confirm and Measure Problem I 摘 要 隨著市場經(jīng)濟的發(fā)展和科學(xué)技術(shù)的進步 ，企業(yè)外部的經(jīng)營環(huán)境處于不斷的變化之中，企業(yè)面臨的不確定因素逐漸增多，由于經(jīng)濟利益的驅(qū)動，企業(yè)普遍存在高估資產(chǎn)的現(xiàn)象，嚴(yán)重誤導(dǎo)了信 息使用者對企業(yè)財務(wù)狀況的真實了解。因此，資產(chǎn)減值會計成為國內(nèi)外會計理論界研究的熱點。但是我國資產(chǎn)減值會計發(fā)展還不完善，很多上市公司把資產(chǎn)減值會計作為盈余管理的工具。我國在 2020 年頒布了《企業(yè)會計準(zhǔn)則第 8 號 — 資產(chǎn)減值》，將資產(chǎn)減值作為單獨的一項準(zhǔn)則來制定，為規(guī)范企業(yè)會計核算行為，提高會計信息質(zhì)量奠定了堅實的基礎(chǔ)。但實施過程中不少上市公司仍然利用資產(chǎn)減值進行利潤操縱。 本文分為四個部分，第一部分對資產(chǎn)、資產(chǎn)減值、資產(chǎn)減值會計的相關(guān)概念進行了界定和辨析，進而對資產(chǎn)減值的理論基礎(chǔ)、資產(chǎn)減值的跡象判斷，以及 實務(wù)操作進行了分析。第二部分，從兩方面闡述資產(chǎn)減值會計的問題：第一，現(xiàn)行準(zhǔn)則下資產(chǎn)減值會 計在計量上 有待深入探討的問題 。比如 公允價值的確認(rèn)問題 、 減值損失的轉(zhuǎn)回 問題。第二，資產(chǎn)減值會計在執(zhí)行方面存在的問題。第三部分，列舉華新水泥股份有限公司的案例，說明資產(chǎn)減值會計在計量和執(zhí)行中存在的問題，分析原因和闡述措施。第四部分，基于前面所述對資產(chǎn)減值會計相關(guān)理論與實務(wù)應(yīng)用的研究，針對其現(xiàn)行準(zhǔn)則下確認(rèn)計量問題，提出現(xiàn)行準(zhǔn)則下完善資產(chǎn)減值會計確認(rèn)計量和執(zhí)行問題的對策和建議。 關(guān)鍵詞： 資產(chǎn)減值 資產(chǎn)減值會計 會計準(zhǔn)則 對 策 II Abstract With the progress of the market economy and science and technology, enterprise external business environment is in constant flux, uncertainty facing businesses is gradually increasing, as driven by economic interests, enterprises widespread phenomenon overvalued assets, seriously misleading information on the financial position of the user39。s understanding. Therefore, asset impairment accounting accounting theory study abroad has bee a hot spot. However, the development of asset impairment accounting is not perfect, many listed panies as the asset impairment accounting earnings management tool. In 2020, China promulgated the Enterprise Accounting Standards No. 10 Impairment of Assets, the impairment of assets as a guideline to develop a single, standardized accounting for the behavior of corporate accounting, accounting information to improve the quality and laid a solid foundation. However, the implementation process a number of listed panies still use asset impairment profit manipulation. This paper is divided into four parts,the first part of the assets, impairment of assets, asset impairment accounting concepts were defined and discrimination, and thus the theoretical basis for the impairment of assets, impairment of assets judge, as well as the practical operation analysis. The second part describes two ways asset impairment accounting issues: first, accounting for impairment of assets under the current guidelines on the measurement to be further explored. Identify problems such as back problems, the fair value of the impairment loss. Second, in the implementation of asset impairment accounting existing problems. The third part, citing the case of Huaxin Cement Co., indicating impairment in the measurement and accounting problems in execution, analyze the causes and elaborate measures. The fourth part of the research related to an asset impairment accounting theory and practicebased application front for confirmation measurement issues under its current guidelines proposed under the current guidelines to improve asset impairment accounting measurement and implementation issues confirm countermeasures and suggestions. III Key words: impairment of asset assets impairment accounting accounting standards measures IV 目 錄 摘要 ……………………………………………………………………………………… I Abstract………………………………………………………………………………… II 緒論 ……………………………………………………………………………………… 1 1 資產(chǎn)價值會計的相關(guān)概述 ………………………………………………………… 2 資產(chǎn)減值會計的定義 …………………… …………………………………………… 資產(chǎn)減值會計的理論基礎(chǔ) …………………………………………………………… 2 資產(chǎn)減值確認(rèn)的標(biāo)準(zhǔn) ………………………………………………………… 資產(chǎn)減值的跡象判斷 …………………………………………………………… 2 資產(chǎn)減值會計的計量與執(zhí)行 …………………………………………………… 資產(chǎn)減值會計的計量 ………………………………………………………………… 資產(chǎn)減值的轉(zhuǎn)回 ……………………………………………………………………… 陷 …………………………………………………… 3 我國上市公司資產(chǎn)減值應(yīng)用統(tǒng)計分析及案例………………………………………… 華新水泥盈余管理問題描述 ……………………………………………… 華新水泥資產(chǎn)減值準(zhǔn)備余額情況異常 ……………………………………
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