我国资产减值会计存在的问题及对策

The Problems of the Accounting of the Loss of the Assets in China and the Countermeasures

我国资产减值会计存在着确认与计量难度较大,利用资产减值调节利润、国有资产流失与资产减值的界限模糊不清、外部监管难度大等问题。要运用现代企业管理办法,正确评价资产减值,提高会计事务所的诚信,加强资产的独立审计,使资产减值会计更加完善。

there exist a lot of difficulties in confirming and calculating the accounting of the loss of assets and regulating the interests by means of the loss of assets in China. The boundary line between the loss of state-owned assets and the loss of assets is difficult to be defined and the external supervision of the loss of the assets is hard to be taken as well. We should make use of the effective methods of the management of modern enterprises, properly evaluate the loss of the assets, improve the reputation of the accounting companies, and enhance the individual audit of assets to perfect the accounting of the loss of the assets.