资产减值会计问题研究

一、 实行资产减值会计的意义··········································2

（一） 使资产的确认和计量更为客观···································2

（二） 体现出会计核算中的稳健原则·································· 2

（三） 体现了中国会计准则和国际接轨的动向··························2

（四） 有利于有关部门对上市公司的监管·······························2

（五） 提高了会计信息的真实性········································3

（六） 提高了会计信息的客观性········································3

二、 资产减值的会计处理···············································3

（一） 资产减值的确认标准·············································3

（二） 资产减值的计量·················································4

（三） 追溯调整资产减值准备··········································12

（四） 资产减值转回金额的确定与转回方式····························13

三、 关于资产减值问题研究的建议与对策·······························15

（一） 评估减值时应考虑重要性原则···································15

（二） 统一计量标准，减少人为的判断和估计··························15

（三） 资产减值损失转回要体现资产的价值····························16

（四） 加强企业对相关信息的披露·····································16

（五） 借鉴国际会计准则的要求·······································16

四、结论································································17

    参考文献····························································17

【内容提要】：随着全球经济的高速发展,在竞争日趋激烈的经营环境中,资产减值已成为上市公司问题较多和备受争议的问题之一。合理计提资产减值,对于企业规避风险、提高会计信息质量有着重要作用，因此,在实践中合理利用并不断完善资产减值会计具有重要的现实意义。社会经济环境的变化，使企业面临着更多的风险和不确定性，并且也对企业的资产产生了重大影响。资产减值一般发生在资产的持有过程中，并随着资产的报废和处置而消失。当资产发生减值时，按照提供会计信息相关性与可靠性的要求，应该反映资产发生的减值。在会计上对资产的减值情况进行确认、计量、披露，这就是资产减值会计。资产减值会计就是利用资产可收回金额对历史成本进行修正的会计处理过程。正确计量企业资产的价值，通过对资产未来可实现经济利益的确认来释放风险是资产减值会计的根本目标与任务，社会经济环境的变化是资产减值会计建立和发展的客观基础。

 本文分析了资产减值的意义，注重资产减值的实际运用及对于实践中存在的问题提出了一些对策。

【关键词】资产减值 现金流量 评估 披露