【正文】 華北電力大學(xué)本科畢業(yè)設(shè)計（論文） I 上市公司資產(chǎn)減值會計問題研究 摘 要 鑒于我國股份有限公司特別是上市公司存在著資產(chǎn)不實、利潤虛增的情況，社會各界對會計信息披露的真實性和準(zhǔn)確性提出了越來越高的要求。計提資產(chǎn)減值準(zhǔn)備可以真實地反映企業(yè)的財務(wù)狀況和資產(chǎn)質(zhì)量，為廣大的信息使用者提供全面、準(zhǔn)確的會計信息，這符合會計的謹(jǐn)慎和穩(wěn)健原則，也有利于我國證券市場的健康發(fā)展，保障社會主義市場經(jīng)濟(jì)秩序。因此通過分析上市公司資產(chǎn)減值準(zhǔn)備的現(xiàn)狀，會計實務(wù)中存在的主要問題，進(jìn)而在完善上市公司資產(chǎn)減值會計的行為方面提出一些對策和建議，如要完善資產(chǎn)減值準(zhǔn)備會計制度、 要完善外部環(huán)境、完善上市公司產(chǎn)權(quán)結(jié)構(gòu)和治理、提高會計人員素質(zhì)，從而有效地防范上市公司利用資產(chǎn)減值準(zhǔn)備操縱利潤。 關(guān)鍵詞 ： 上市公司；資產(chǎn)減值；資產(chǎn)減值準(zhǔn)備；利潤操縱 華北電力大學(xué)本科畢業(yè)設(shè)計（論文） II Research on Assets Impairment Accounting of Listed Company Abstract Given our Company is a listed pany in particular, the existence of the assets were not true and that the inflated profits, all sectors of society accounting information disclosure of the truth and accuracy of the everincreasing demands. Impairment of Assets can be prepared to reflect the true financial condition and the quality of assets to the large number of information users provide prehensive and accurate accounting information, which is in line with the accounting principle of prudence and sound. also conducive to the healthy development of the securities market to protect the socialist market eco nomic , through analysis of impairment of assets of listed panies prepared to the current situation, the accounting practice of the main problems, thereby improving the impairment of assets of listed panies accounting behavioral responses and make some remendations, To improve asset impairment accounting system ready to improve the external environment, and improve the listed pany ownership structure and governance, improve the quality of accounting staff, thereby effectively preventing the use of assets of listed panies manipulated Impairment profits. Keywords： Listed panies。 Impairment of Assets。 Provision for impairment of assets。 Profit Manipulation 華北電力大學(xué)本科畢業(yè)設(shè)計（論文） 目 錄 摘 要 ................................................................................................................................ I Abstract.................................................................................................................................. II 1 緒論 .................................................................................................................................... 1 研究背景 .......................................................................................................................... 1 論文研究的目的和意義 .................................................................................................. 1 研究目的 ................................................................................................................... 1 研究意義 ................................................................................................................... 2 國內(nèi)外研究現(xiàn)狀 .............................................................................................................. 2 國外研究現(xiàn)狀 .............................................................................................................. 2 國內(nèi)研究現(xiàn)狀 .............................................................................................................. 3 2 資產(chǎn)減值準(zhǔn)備相關(guān)基礎(chǔ) 理論 ............................................................................................ 5 資產(chǎn)減值和資產(chǎn)減值準(zhǔn)備的涵義 .................................................................................. 5 資產(chǎn)和資產(chǎn)減值的概念 .............................................................................................. 5 計提資產(chǎn)減值準(zhǔn)備的意義 .......................................................................................... 6 資產(chǎn)減值的確認(rèn)與計量 .................................................................................................. 6 資產(chǎn)減值的確認(rèn)標(biāo)準(zhǔn) .................................................................................................. 7 計量屬性的選擇 .......................................................................................................... 7 資產(chǎn)減值準(zhǔn)備核算的主要內(nèi)容 ...................................................................................... 8 資產(chǎn)減值準(zhǔn)備對上市公司經(jīng)營業(yè)績的影響 .................................................................. 9 3 上市公司資產(chǎn)減值準(zhǔn)備會計的問題及成因 .................................................................. 10 上市公司資產(chǎn)減值準(zhǔn)備的現(xiàn)狀 ................................................................................... 10 上市公司資產(chǎn)減值會計實務(wù)中存在的主要問題 ....................................................... 10 提與不提存在著隨意性 ............................................................................................ 10 提多提少存在著隨意性與人為操縱 ....................................................................... 11 確認(rèn)與計提時間的確定存在著隨意性 ................................................................... 11 上市公司資產(chǎn)減值會計問題的成因 ........................................................................... 12 會計制度不完善 ........................................................................................................ 12 上市公司產(chǎn)權(quán)結(jié)構(gòu)和治理制度不完善 .................................................................... 13 外部環(huán)境不完善 ........................................................................................................ 13 會計人員素質(zhì)不能滿足業(yè)務(wù)的處理需求 ................................................................ 13 4 完善上市公司資產(chǎn)減值會計的對策 .............................................................................. 15 完善資產(chǎn)減值準(zhǔn)備會計制度的對策建議 ................................................................... 15 統(tǒng)一資產(chǎn)減值計量模式 ........................................................................