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资产减值准备制度是企业会计制度中的非常重要的组成部分,科学的资产减值会使得财务报表体现出客观的企业运行成果,便于企业合理地进行财务预算与决算、投融资的规划,也让政府部门可以更有效的把握宏观的企业整体发展水平,方便其进行调控,更重要的是影响私人部门与政府税收部门在留存收益的再投资发展与国家进行转移支付方面所达到的平衡。制度的完善与否直接关系到以上各个方面的良性发展,该文仅从其理论、实际操作、现状、完善建议四个方面对企业的资产减值所遇到操纵利润问题进行浅述,最后对完善资产减值准备制度提出了个人的几点意见,冀此能对健全现行的减值制度有一些借鉴意义。
The asset impairment preparation system is a very important part of the accounting system of enterprises. The scientific impairment of assets will make the financial statements reflect the objective operation results of the enterprises, facilitate the rational planning of financial budget and final accounts, investment and financing, and also So that government departments can more effectively grasp the macro level of overall development of enterprises to facilitate its regulation and control, more importantly, affect the private sector and government tax departments to retain the proceeds of reinvestment development and the state to achieve the balance of transfer payments. The improvement of the system is directly related to the above aspects of the sound development of the article only from the theoretical, practical, status quo, improve the four aspects of corporate assets impairment of operating profit to deal with the problem is discussed, the last Improve the system of asset impairment provisions made a few personal opinions, so as to improve the existing system of impairment there are some reference.