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2006年2月15日,财政部颁布了39项企业会计准则,其中第8号就是资产减值准则。新准则在借鉴国际会计准则的基础上考虑到了我国的具体情况,它的实施将对我国上市公司盈余管理的治理和信息质量的提高产生积极作用。但是新准则的实施在实务中是否真的可行仍是个问题,本文结合《企业会计准则——资产减值》和《企业会计制度》关于资产减值准备的计提在实施过程中可能出现的一些问题,提出了进一步完善的措施。
February 15, 2006, the Ministry of Finance issued 39 accounting standards, of which No. 8 is the asset impairment standards. The new standard takes into account the specific conditions of our country based on the reference to international accounting standards. Its implementation will have a positive effect on the governance of earnings management and the improvement of information quality of listed companies in our country. However, whether the implementation of the new standard is feasible in practice is still a problem. In this paper, some possible problems that may occur during the implementation of the preparation of asset impairment provisions in the “Accounting Standards for Business Enterprises - Impairment of Assets” and “Accounting System for Business Enterprises” Problems, put forward further measures to improve.