资产减值准备判断思考

Judgment of asset devaluation preparation

资产减值准备判断标准是资产减值准备计提的关键。应制定《资产减值准则》,明确各判断标准的准确含义;对"制度和准则"中尚不明确的重要计提比例加以明确规定;专业资产评估师应对资产减值准备计提有所帮助;企业应建立资产减值准备的计提和资产损失处理的内部控制制度;提高会计工作者包括企业会计人员和注册会计师等的诚信度和职业判断能力。

The standard of the judgment of asset devaluation preparation is the key to asset devaluation preparation calculation. Asset Devaluation Standard should be made to indicate the accurate implication of each judgment standard, to stipulate the imprecise important calculation ratio in institution and standard. The professionals of assets calculation should help the calculation of asset devaluation preparation and enterprises should establish asset devaluation preparation calculation and inner control system of asset loss treatment to raise the credit and judgment ability of accountants including enterprises' accountants and registered accountants.