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资产减值内部控制的目标在于规范企业资产减值确认、计量、记录和报告的过程,避免主观随意性,保证资产减值会计核算的真实公允。我国目前的资产减值会计仅要求股份有限公司和外商投资企业执行,对其他企业没有强制要求,而且对于企业是否真正严格执行,也没有有力的监控措施,尤其是对于非上市的股份有限公司,而这些公司中有些公司的资产帐面价值严重偏离实际价值的状况对国家、对全社会都会造成严重的影响。我国资产减值会计实务普遍存在的主要问题,拟在此分析作些建议。
The objective of internal control over asset impairment is to standardize the process of identifying, measuring, recording and reporting the impairment of assets, avoid subjective arbitrariness and ensure the true and fair accounting of assets impairment. China’s current asset impairment accounting only requires the implementation of joint-stock limited companies and foreign-invested enterprises, there is no mandatory requirement for other companies, but also for the company strictly enforced, there is no strong monitoring measures, especially for non-public limited company, However, the serious deviation of book value of assets of some of these companies from the actual value can have a serious impact on the state and society as a whole. China’s asset impairment accounting practice ubiquitous main issues, to be analyzed in this area to make some suggestions.