固定资产减值引起新会计问题的思考

Thoughts on New Accounting Problems Caused by Impairment of Fixed Assets

现代财务会计的目标是“决策有用” ,建立在历史成本计量基础上的会计信息其决策有用性正日益受到人们的质疑 ;同时 ,经济环境充满不确定性 ,企业规避风险的内在动力和投资者追求会计信息决策有用的外部力量催生了资产减值会计的产生与广泛运用。固定资产减值会计引起了许多新会计问题 ,企业要合理使用固定资产减值会计 ,就必须拥有优秀的会计师、建立完善的企业治理结构、依托成熟的资本市场。

The purpose of contemporary financial accounting is “to be helpful to decision making”, hence the reliance on the history cost to report the accounting information increasingly arouses people’s question; in the meantime, the uncertain economic environment that business enterprises face, the inside motive to evade the risk and the external demand of accounting information’s usefulness for better decision drive the companies to pursue the accounting information of assets impairment. As impairment of fixed assets brings about many new accounting problems, business enterprises needing the reasonable use of impairment of fixed assets must employ the excellent accountants, establish the perfect corporate governance structure and rely on mature capital market.