刍议新会计准则中资产减值的计量

企业会计准则的制定是以市场环境为基础和前提的。在目前市场环境不完善的情况下,企业在对资产减值的计量中遇到公允价值较难确定、会计职业判断能力低下、现金流量计算误差较大等问题。在实务中,资产减值计量中所存在的不足需要通过不断健全市场机制、强化会计人员的职业培训等手段来完善。

Business accounting the criterion formulation is take the market environment as the foundation and the premise.In the present market environment imperfect situation,the enterprise in meets the sound value to the property depreciation's measurement to be difficult to determine that accountant occupation judgment ability is low,the cash flow counting error is big and so on questions.In the practice,the insufficiency which in the property depreciation measurement exists needs through the perfect market mechanism,to strengthen accounting personnels' methods and so on professional manager to consummate unceasingly.