我国资产减值会计存在的问题及解决的方法

On the Problems and Measures of Capital Value Decrease Accounting in Our Country

我国资产减值现象较为严重,但资产减值会计规范却相对滞后。资产帐面价值与其实际价值相差甚远,解决问题首先企业应该大力支持资产减值会计。

The phenomenon of capital value decrease is very serious in our country. The regulations of capital value decrease accounting are lagging behind. The book value and actual value are quite different. To solve the problem, enterprises should support capital value decrease accounting.