谈我国资产减值会计中的问题与对策

Talking about the Problems and Countermeasures in the Asset Subtraction Value Accounting of Our Country

随着经济的发展,企业面临的经济环境的不确定性加剧,使资产减值问题成为当前我国会计制度规范的热点问题之一。计提资产减值准备可以提高资产的质量,使资产能够真实地反映企业未来获取经济利益的能力,向投资者提供有用的决策信息。但是,资产减值准备政策却成为某些企业尤其是上市公司用来操纵利润的工具,影响了会计信息质量。本文就如何完善资产减值核算,提高会计信息质量提出改进建议。

With the development of economy, the uncertainty of the enterprise＇s economic situation is serious. The asset subtraction value is one of the hot problems in the normal accounting system of our country. The provision of the asset subtraction value can improve.the quality of the asset so that they can actually reflect the company＇s future ability to obtain economic benefits and provide investors with useful information for decision-making. But the countermeasure of asset subtraction value preparations has become a tool for certain enterprises, especially listed companies to manipulate profits, which affects the quality of accounting information. This paper can give people some creative advice on the improvement of the accounting of asset subtraction value and the quality of accounting information