规范计提资产减值准备的探讨

On Standardization of Preparation for Asset Devaluation

市场经济的发展,资产价格的起伏不定,经营中不确定因素的增加,使资产时刻面临减值的危险。新《企业会计制度》将原来的4项资产计提减值准备发展到对8项资产计提减值准备,使企业调控利润的空间更为宽泛,随意性也更强。分析资产减值的成因,实施中存在的问题;阐述计提资产减值准备应遵循的原则和程序;针对计提资产减值准备的规范化提出建议。

Asset is facing devaluation risk with the development of market economy, prices of asset fluctuation, increase in uncertain factors in operation.《Enterprise Accounting System》increased this preparation up to 8 from 4, which broadens profit control level for enterprises, and increases their random. Analyzed reasons of asset devaluation and problems in its implementation; illustrated principles and process to follow for the preparation; presented suggestions for its standardization.