关于计提“八项准备”的若干思考

Some Ideas on Calculating The Eight Allowances

当前,会计信息作为企业中最重要的经济信息,供信息使用者据以制定经济决策。自2001年起,《企业会计制度》规定,企业的各项资产如果发生减值,应当按照规定计提相应的减值准备。本文遵循理论与实践相结合的原则,从多个角度提出其中的利与弊并加以探讨。

At present, accounting information is the most important economic message which a policy-maker can rely on. Since 2001, according to accounting regulation for enterprises, the enterprise should calculate the related devalued allowance if varieties of assets of a corporation devalue. This thesis follows the principle of unifying theory and practices, and proposed the advantage and disadvantage of the regulation from many points of view.