对企业计提“资产减值准备”的思考

Ponderations over Enterprises Drawing in Proportion of "Preparing for Depreciation of Assets

本文就企业计提“资产减值准备”问题从三方面进行了探讨与分析。对会计提“资产减值准备”的具体内容以及国际上计提“资产减值准备”的惯例和证监委对上市公司计提“资产减值准备”的监管要求进行探讨与叙述 ,分析了计提“资产减值准备”对 ,企业利润、税负产生的影响 ,同时还对投资者产生的影响进行了分析。

This thesis approached and analysed enterprises drawing in proportion of 'preparing for depreciation of assets' from three aspects, It approached and narrated the concrete content of drawing in proportion of 'preparing for depreciation of assets' raised by the accounting system, the international practice of drawing in proportion of 'preparing for depreciation of assets' and the supervisory demand on drawing in proportion of preparing for depreciation of assets of stock exchanges on market made by Stock Regulatory Commission. Besides, it analysed the influence of drawing in proportion of preparing for depreciation of assets on the profits and the tax burden of enterprises and on the investors as well.\;