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本文认为,理论上采用现值计量技术估计资产可收回金额,能反映通货膨胀与风险等各种因素的影响,在一定程度上增强会计信息的可靠性和相关性。但现实中现值计量又不可避免地带来折现率的估计及风险因素的调整、未来现金流量时间序列的可选择性、后续期现金流量增长率假设是否合理等问题,这些问题会影响现值计量结果的可靠性。因此,必须建立良好的现金预算管理体系,对现金流量信息和现值计量在资产减值中的运用做出明确的规范和说明,并对职业判断加以必要的限制,这样才能提高企业资产减值信息的质量。
This paper argues that in theory, the use of present value measurement techniques to estimate the recoverable amount of assets can reflect the impact of various factors such as inflation and risk, to a certain extent, enhance the reliability and relevance of accounting information. However, in reality, the present value measurement inevitably brings about such problems as the estimation of the discount rate, the adjustment of the risk factors, the selectivities of the time series of future cash flows and the assumption of the follow-up cash flow growth rate assumption. These problems will affect the present value The reliability of the measurement results. Therefore, we must establish a good cash budget management system, the cash flow information and present value measurement in the impairment of assets to make a clear specification and description, and to make the necessary judgments on the job, so as to enhance corporate assets impairment The quality of information.