企业资产减值研究(基于新旧会计准则比较的视角).doc

摘要:2006年2月15日，我国财政部发布了 《企业会计准则第8号——资产减值》(以下简称“新资产减值准则”)等相关会计准则，新资产减值准则在资产减值的确认、计量、记录、披露等方面都有较大的变化，其中不仅明确了资产项目计提减值的具体条件、提出了资产组的概念，更重要的是对资产项目发生减值后价值得以恢复是否允许转回已经计提的减值准备做了明确的规定。本文主要从分析新旧资产减值准则的基础上，指出新准则在实施过程中存在的问题及本人建议。　

关键词：资产减值，实际操作，影响

Abstract:Feb. 15, 2006, China's Ministry of Finance issued the "Accounting Standards for Enterprises No. 8 - Impairment of Assets" (hereinafter referred to as "the new guidelines for impairment of assets") and other relevant accounting standards, new guidelines for asset impairment in the impairment of assets the recognition, measurement, recording, disclosure of the larger aspects of changes, not only the provision for asset impairment Ming Queliao specific condition for the proposed asset Zu the concept that important is the value of asset Fashengjianzhi Hou whether to allow the back to restore provision for impairment has been made clear. In this paper, the analysis of old and new criteria on the basis of impairment of assets, that the new guidelines in the implementation process problems and I suggest.

Key words：impairment of Assets， actual operating，impact

资产减值对企业财务报告的影响具有双面性。但是与旧准则相比,新会计准则的变革无疑会对企业的利润产生巨大影响，新准则借鉴了国际准则的做法并结合我国资产减值会计实际，对各项资产减值的确认、计量和报告进行了全面规范，从制度上减少了企业利用资产减值准备的计提金额来操纵利润的情况，保证了企业提供客观、真实的会计信息。虽然该规定并未能完全封死上市公司利润操纵的主通道，但在这场会计准则的历史性变革中,资产减值准备变革成为了理论界备受关注的焦点。从总体来看资产减值的实施利大于弊。