关于建筑施工企业计提资产减值准备存在的问题

Discussion on Existing Problems of Asset Impairment Provision for Construction Enterprises

企业应该遵循会计信息质量的要求不能过高的估计资产、收益或者过低估计负债和损失,基于企业目前可获得的信息对可能产生减值损失的资产计提资产减值损失。建筑施工企业由于其行业特色,工程项目分布广,流动性大,作业环境复杂,资产主要集中在存货、固定资产两大项,大都分散在各工程项目部,使得对资产减值的判断较为困难。

Enterprises should follow the requirements of accounting information quality and should not over estimate assets, earnings or under estimate liabilities and losses. Based on the information available to the enterprise at present, this paper calculates the impairment of assets which may result in impairment loss.Construction enterprises are characterized by their wide distribution, large liquidity and complex working environment due to their industry characteristics. Its assets are mainly concentrated in inventory and fixed assets,most of which are scattered in various engineering projects, making it difficult to judge the impairment of assets.