关于资产减值计提对企业财务的_影响毕业论文

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1、2013级毕业生调研报告调研报告题目：关于资产减值计提对企业财务的影响系部：会计与金融系专业：　会计班级：会计３班姓名：闭锦秀学号：１３０６０１０５９指导教师：闫利娜　　　　　　完成时间：题目：关于资产减值计提对企业财务的影响10目录一、资产减值会计相关概念的阐述·············································（1）（一）资产······························································（1）1．资产减值······························

2、······························（1）2．资产减值会计的定义·················································（2）　　　　　　　　　　　　　　　　　　　二、我国资产减值会计存在的问题及原因分析································（2）（一）资产减值相关的内部控制制度仍然较为薄弱························（2）1．公司产权结构和治理制度不健全······································（2）2．证券市场监管和处

3、罚力度不够·······································（3）3．资产减值准备计提的外部审计监督有待加强···························（3）（二）资产减值会计存在问题原因分析···································（4）101．转回存在人为操作性···············································（4）2．公司治理结构不完善···············································（4）3．会计人员的素质

4、的制约·············································（4）4．会计人员对资产价值评估不熟悉······································（5）三、改进现行资产减值会计的建议········································（6）（一）进一不完善资产减值会计准则······································（6）（二）建立和健全信息市场和价格市场·····································（6）（三）要加强

5、资产减值准备的独立审计·····································（7）（四）要提高会计人员的职业判断能力和综合素质···························（7）四、结论··································································（8）10五、参考文献······························································（9）六、致谢·································

6、································（10）［摘要］随着我国经济的快速发展，经济体制的变革和企业外部环境的变化使得企业资产减值现象频繁发生。资产减值会计资产减值会计是指资产未来可能流入企业的全部经济利益低于该资产现有的账面价值，而在会计上对资产的减值情况进行确认、计量和披露的核算。其实质是用价值计量代替成本计量，并将账面金额大于价值部分确认为资产减值损失或费用。成为会计规范的热点问题，为了真实反映企业资产的实际价值，为信息使用者提供与决策相关的有用信息，进一步完善资产减值会计己成为大势所趋。世界各国的准则制定机构先后制定了相应的资产减值会

7、计准则，为企业的资产减值行为提供规范指导。我国也于2006年2月正式颁布了《企业会计准则第8号——资产减值》，系统规范了资产减值会计问题，明确了资产减值的会计处理程序。但目前我国资产减值会计仍处在初步发展阶段，现行制度对一些技术性问题没有加以充分阐述、可操作性较差。此外学术界对资产减值会计也缺乏全面、系统的研究，理论发展相对滞后。本文从资产减值会计的理论问题入手，对其定义、理论依据、确认与计量等进行较全面的探讨。通过分析我国资产减值会计的现状，指出其中存在的问题，在分析其成因的基础上对其提出了相应对策“资产减值”，“存在问题”，对策建议10一、资产减值会计相关概