资产减值会计计量问题研究

Research on Accounting Measurement of Asset Impairment

本文研究的目的在于探讨资产减值会计计量的基本问题,即可收回金额的确定。本文从公允价值和现值两个方面展开研究,提出了资产减值会计中公允价值和现值计量的指导性框架,并从完善主体预算制度的角度探讨了现值技术在资产减值计量中运用的可行性。

The purpose of this paper is to discuss the fundamental issue about the accounting measurement of asset impairment.The core issue of the accounting measurement of asset impairment is the determination of assets' recoverable amount,while the main task of the latter is the measurement of fair value and present value of assets which is the basis of our research.In this paper,we put up with a general framework of the measurement of fair value and present value in the accounting for asset impairment and discuss the feasibility of present value technique in asset impairment accounting from the standpoint of improving the budget system of an entity.