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在市场经济条件下,资产减值准备的发生是难免的,企业计提减值的应用也是应该的,它也是符合会计信息使用者的需要。资产减值准备也符合财务会计报表的确认标准,因此企业应该对资产减值准备进行会计处理,提供相关的减值信息。本文通过对企业资产减值准备的意义的理论研究,为企业资产减值准备适用寻找了充分的理论依据;通过对企业资产减值准备适用的分析及对比研究,揭示我国企业资产减值准备存在的问题,并提出促进资产减值会计发展的对策。
Under the condition of market economy, the occurrence of assets depreciation reserve is inevitable. The application of impairment provision by enterprises should also be applicable. It is also in line with the needs of users of accounting information. Assets impairment provisions also meet the recognition standards of financial and accounting statements. Therefore, enterprises should perform accounting treatment on the asset impairment provisions and provide relevant impairment information. Through the theoretical study on the significance of corporate asset impairment preparation, this paper provides a sufficient theoretical basis for the application of corporate asset impairment preparation. Through the analysis and comparative study on the application of corporate asset impairment preparation, it reveals the existence of corporate asset impairment in China And put forward countermeasures to promote the development of asset impairment accounting.