资产减值对会计数据的影响.DOC

摘要:近期，一些企业利用会计准则中的灵活性和不完善性来操纵企业会计利润的行为日益严重。对此，有必要对“资产减值”方面的相关会计准则进行进一步的分析和探讨，以规范企业核算会计利润的行为，确保企业如实核算利润。

　　　我国2006年财政部发布了《企业会计准则第8号—资产减值》对资产损失的一些问题做出了新的规定，已经初步与国际会计准则趋同。新会计准则对资产减值确认，计量及披露等进行了详细的规定，并做出了相应的操作指南，力求真实、准确地反映企业的财务状况。但我国资产减值会计准则仍存在一些问题，完善我国资产减个会计准则需要进一步的分析和探讨。本文就资产减值对财务数据的影响进行了分析，并就这方面提出了几点思考。

关键词: 资产减值；财务数据；会计利润；建议

Abstract:Recently, some enterprise use the flexibility and imperfection of accounting standards to manipulate enterprise accounting profits. This behavior is becoming more and more serious.It is necessary to further analys and discuss some relevant accounting standars of "asset impairment" to standardize enterprise behavior of  accounting profits to ensure enterprise truthfully accounts profit.

　　　In 2006 China, ministry of finance has issued the accounting standards , Accounting Standard for Business Enterprises No. 8 - Impairment of Assets ,which makes the new regulations to the problem of the loss of assets . It has converged with international accounting standards. New accounting standards give detailed regulations to the confirmation,measurement and disclosure on asset impairment .It also makes corresponding operation guideline to strive to reflect the financial position of the enterprise truly and accurately. But there is still some problems of the accounting standards of asset impairment in China. The accounting standards of asset impairment need to be further discussed and analyzed. This article mainly foucus on the analyzation of the asset impairment. And there are some Suggestions and opinions.

Key words: Impairment of Assets； Financial Data； Accounting Profit； Suggestion

　　　本文通过对资产减值的定义、范围、对财务数据影响的了解和分析，发现了我国相关会计准则对于企业计提资产减值准备的规定仍存在不完善性。企业利用其不完善性对会计利润进行随意的调整，严重地影响了会计数据的真实性、准确性。对此，为规范企业计提资产减值准备的行为，提出了相关建议，包括加强对资产组的运用指导，增强资产减值会计规范的操作，提高信息披露质量以及会计人员素质，健全、发展信息市场和价格市场，加强以独立审计为核心的外部监督，以提高资产减值信息可靠性，确保企业会计数据的真实、准确性。