论文部分内容阅读
2006年2月财政部颁布了新会计准则,包括一项基本准则和38项具体准则,并规定从2007年1月1日起在上市公司中开始实施。新会计准则体现出了与国际会计准则趋同的特征,同时新会计准则充分考虑了我国特珠的经济环境和会计环境,在与国际趋同的过程中修订了若干业务核算准则,对提高我国会计信息质量和提升我国资本市场的国际竞争力具有重要意义。本文根据新会计准则有关规定,探讨了我国资产减值会计所处现状、实施资产减值会计的重要意义及存在缺陷,并提出政策建议。
In February 2006, the Ministry of Finance promulgated the new accounting standards, including a basic standard and 38 specific standards, and stipulated that the new accounting standards should be implemented in listed companies as of January 1, 2007. The new accounting standards reflect the characteristics of convergence with international accounting standards, while the new accounting standards give full consideration to the economic environment and accounting environment of the special beads in our country, and in the process of convergence with the international, revised a number of business accounting standards to improve our accounting information Quality and enhance the international competitiveness of China’s capital market is of great significance. Based on the relevant provisions of the new accounting standards, this paper discusses the status quo of China ’s asset impairment accounting, the significance and defects of the implementation of asset impairment accounting, and puts forward policy recommendations.