上市公司固定资产减值的问题研究.DOC

摘要:2001年度，财政部颁布实施的《企业会计制度》首次将减值会计应用到固定资产的期末计量。为配合企业会计制度的具体实施，2002年财政部又发布了《企业会计准则--固定资产》，对固定资产减值会计作了详细的规定，要求企业在期末对固定资产进行检查，发现固定资产发生诸如实体性贬值、功能性贬值或经济性贬值等有形或无形损耗时，应当计算固定资产的可收回金额，以确定固定资产是否发生减值。

　　　上市公司对财政部颁布实施的《企业会计制度》中内容的修改，对上市公司自身的固定资产减值准备做出了相关的修改，以适应制度的变化。固定资产减值准备对上市公司的发展和利益有重要的影响作用。企业必须重视固定资产的减值准备对企业的影响。由于固定资产减值影响到资产、费用等科目，将会影响到上市公司的资产负债表和利润表，如果固定资产减值计提少了，会虚增资产，减少了费用，导致利润虚增；如果固定资产减值计提多了，会虚减资产，增多了费用，导致利润虚减。这对上市公司的各个方面都会有影响。因此，上市公司固定资产的减值问题值得我们重视。

关键词: 上市公司；固定资产；减值准备

Abstract:In 2001, the Ministry of Finance issued" enterprise accounting system" for the first time in the accounting of impairment of fixed assets used to measurement of the ending. To tie in with the enterprise accounting system implementation, in 2002 the Ministry of Finance issued" accounting standards for business enterprises" mouth of fixed assets, impairment of fixed assets accounting in detail, require the enterprises in the period of fixed assets fixed assets check, discover such as physical depreciation, functional depreciation or economic depreciation of tangible intangible loss or time consuming, should calculate fixed assets can call in amount, to determine whether the impairment of fixed assets.

　　　Listed companies of the Ministry of Finance issued" accounting system for business enterprises" content changes, the listed companies' provision for impairment of fixed assets related to the modification, to adapt to the system change. Impairment of fixed assets of listed company development and interests have important influence. Enterprises must pay attention to fixed assets depreciation preparation influence on enterprises. Affect the assets, costs, and other subjects due to impairment of fixed assets will affect the listed company's balance sheet and income statement, less provision for impairment of fixed assets, inflated assets, reduce costs, resulting in inflated profits; if the impairment of fixed assets, provision for more than, virtual reduction of assets, increased costs, resulting in profits of virtual reduction. This would affect all aspects of listed companies. Therefore, the impairment of fixed assets of listed companies which deserve our attention.

Key Words：Public company； fixed assets；depreciation reserves