中国企业资产减值会计存在的问题及对策

On the Problems and Countermeasures of Accounting of Assets Impairment of Chinese Enterprises

2001年新《企业会计制度》开始在股份制企业施行,从执行情况来看,存在着确认与计量难度大、利用减值政策操纵利润、外部监管难等突出问题,并未达到制度制定者的预期目的,因此有必要在深入分析这些问题产生原因的基础上,采取相应措施,以从根本上遏制一些企业利用减值政策进行不当盈余管理行为的再次发生,提高中国会计信息的质量。

The new enterprises accounting system began to implement in the share-issuing enterprises in 2001. But according to implementation, it is difficult to confirm and measure the impairment of assets. Even some enterprises manipulated profit by using the accounting policy of impairment . In addition, it is also hard to supervise the accounting processing of impairment for external supervisors. It has not achieved the anticipated purpose of the persons who make system, so it is necessary that on the basis of analyzing the generating reasons of these problems, we should take the corresponding countermeas ures to prevent some enterprises manipulating profit again in order to improve the quality of accounting information of our country.