对资产减值会计的认识和思考

Discussion about the accountant of assets decreasing

我国的资产减值会计在近几年有了长足的发展,先是在股份有限公司进行了四项准备的试点,后又在《企业会计制度》中对所有企业(除金融业和个体工商户)提出了全面计提减值准备的要求。目前要求企业按规定计提八项减值准备,即存货、短期投资跌价准备、固定资产、在建工程、无形资产、长期投资、委托贷款减值准备和坏帐准备。以上资产减值准备的计提无疑对企业避免不良资产,提高资产质量,从而提高会计信息质量起到了巨大的推动作用。然而,随着资产减值会计在我国应用的深化,相应的问题也摆在了我们面前,资产减值会计的确认和计量属性是什么?资产减值会计是否会影响信息的可靠性?如何规范资产减值会计?本文试对上述问题进行论述、分析和探讨。

The accountant of assets decreasing in our country has made great progress in recent years. Following sent, there are 8 preparations, and they are inventories, dropping of short - term investment, fixed assets, projects, intangible assets, long- term investment, falling building of the entrusting credit and allowance for doubtful accounts. The eight aspects can improve the companies greatly by avoiding the bad assets, and promoting the qualities of assets, even the information of accounting. But the relevant issues am also appearing with the deepening application of the accountant of assets decreasing, such as how to affirm and regulate it, what＇s the measurement property of it as well as whether it can affect the reliability of information. This article tries discussing, analyzing and exploring all the above.