我国资产减值准则实施的预期效果分析

An Analysis of Anticipative Effect in the Implementation of China's Assets Devaluation Standard

2001年至今,我国实施资产减值的会计政策已五年有余,虽对核实企业资产价值起到了一定的积极作用,问题多多也是不可回避的现实。这既有现行资产减值会计制度的缺陷,又有实施环境的差强人意。如何根据我国国情完善长期资产减值会计,是我国资产减值会计面临的一个难题。解决的思路应从完善资产减值准则内容和实施环境两方面着手。

Since 2001, China has carried out the accounting policy of assets devaluation for more than 5 years. There are certain positive effects to check the value of company assets, but it is an unavoidable reality that there exist many problems, which are not only because of the defects in the present accounting policy but also due to the poor environment for the implementation.How to perfect long-term assets devaluation accounting according to the situation in China, is a difficult issue for the assets devaluation accounting. The solutions lie in the two improvements in both the content and the implementation environment of assets devaluation standard.