摘要
资产减值会计对于真实反映企业资产价值和披露企业经营业绩具有积极意义。本文在简要梳理国外及我国资产减值会计制度变迁过程的基础上,透析了资产减值会计的若干理论问题,探讨了资产减值会计实施中存在的困境与面临的挑战,并就完善资产减值会计提出了建议。
Accounting of assets impairment is of positive significance to reflect the true value of the assets and the disclosure of corporate business performance. In this paper, carding a brief impairment of assets abroad and China's accounting institutional evolution on the basis of asset impairment accounting, dialyse a number of theoretical issues, discussed the implementation of asset impairment accounting in the face of difficulties and challenges, and put forward suggestions to improve the assets by Value accounting.
出处
《南京财经大学学报》
2008年第5期48-52,共5页
Journal of Nanjing University of Finance and Economics
基金
江苏省教育厅"青蓝工程"的资助
关键词
资产减值会计
制度变迁
理论透析
实施困境
Impairment of Assets Accounting
Institutional Evolution
Theory Dialysis
Implementation of Dilemma