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自2001年以来,资产减值政策在一定程度上已成为上市公司操纵经营业绩、粉饰财务状况、规避上市监管的工具。鉴于此,财政部于2006年2月15号发布的39个《企业会计准则》中专门有一项就是规范资产减值会计处理的第8号准则。本文首先对新颁布的资产减值准则变化作一个简要的归纳,再对准则实施过程中可能存在的问题进行分析,最后针对准则存在的问题提出几点想法。
Since 2001, the asset impairment policy has, to a certain extent, become a tool for listed companies to manipulate operating performance, whitewash the financial position and evade listing supervision. In view of this, the Ministry of Finance issued a special one of the 39 Accounting Standards for Business Enterprises issued on February 15, 2006, which is the No. 8 standard that regulates the accounting treatment of assets impairment. This article first makes a brief summary of the newly promulgated changes in asset impairment standards, then analyzes the possible problems in the implementation of the guidelines, and finally puts forward some suggestions on the existing problems in the guidelines.