资产减值若干会计问题研究
毕业论文关键词：资产减值；信息披露；资产减值会计准则
Study on some accounting problems of asset impairment
Abstract: For a long time, the business circles of our country has been the existence of overestimation of the value of the assets, therefore, enterprises through the recognition of asset impairment, the phenomenon of long-term accumulation of non-performing assets to be digested, improve the quality of the assets, the assets can realistically reflect the future ability to obtain economic benefits, and, through the confirmation of the impairment of assets, you can also make the enterprise to reduce the current taxable amount, increase the accumulation of their own, improve the ability to resist risks, enterprises in addition, external disclosure of corporate accounting information through the confirmation of the impairment of assets, can make the relevant stakeholders believe that corporate assets have been optimized, with more confidence, to the enterprise profitability and ability to resist risks however, for enterprise asset impairment accounting only in the promulgation of the new accounting standards and the accounting system has made some special provisions, did not make a comprehensive system of norms, the formation of the independent asset impairment criteria for this, it is necessary to investigate the impairment of assets, in order to launch the asset impairment accounting standards
Key words：asset impairment；information disclosure；asset impairment accounting standards.
目录
引言 1
研究背景 1
研究意义 1
一、资产减值的概述 2
（一）资产减值的定义及特点 2
1、资产减值会计的定义 2
2、资产减值会计的特点 2
（二）资产减值会计的理论基础 2
1、委托代理理论 2
2、资本保全观念 3
3、会计原则与资产减值 3
二、资产减值会计的确认与计量 4
（一）资产减值会计的确认 4
1、资产减值会计的确认标准 4
2、资产减值会计确认的方法 4
3、资产减值会计确认的时间 4
（二）资产减值会计的计量 5
1、资产减值的计量属性 5
2、资产减值计量方法的选择 6
三、资产减值会计存在的问题及动因 7
（一）资产减值会计存在的问题。 7
1、确认与计量难度较大 7
2、计提减值的滥用 7
3、外部监管难度大 7
4、资产减值会计的信息披露存在问题 7
（二）资产减值会计问题的动因分析 7
1、确认与计量难度大的动因分析 7
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