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河南财经学院成功学院本科生毕业论文新资产减值准则对企业会计信息的影响及相关问题的探讨院系名称管理学系姓名王晓利学号2009452720专业会计学指导教师祝利芳讲师2011年05月07日I摘要资产减值准备的计提是为了避免资产的虚增导致企业利润的虚增,同时保证企业财务资料的真实性和可比性。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。在激烈竞争的市场环境下，企业面临的风险和不确定性越来越大，单纯的历史成本核算已不能反映企业资产的真实状况。顺应这种情况，资产减值会计应运而生。但是，在资产减值会计方法的具体运用上还有很多不完善不规范之处，比如很多上市公司利用资产减值准备操控利润，发布虚假的会计信息，其报表信息缺乏可信度，致使会计信息的使用者不能做出正确决策等问题。因此，在实践中随着社会的发展合理利用走向成熟，并不断完善资产减值会计具有重大意义。最新会计准则对资产减值准备做了明确的规定，文章在介绍实施现状的基础上,分析了存在这些问题的原因,并提出了一些相关建议以供参考和借鉴。关键词:新会计准则；资产减值；可收回金额；资产组；可变现净值。IIAbstractTheprovisionforassetimpairmentofassetsinordertoavoidinflatedcorporateprofitsledtoinflated,whileensuringtheauthenticityofcompaniesandcomparabilityoffinancialinformation.Reasonableprovisionforassetimpairment,toavoidrisksforbusinessesandimprovethequalityofaccountinginformationplaysanimportantrole.Inahighlycompetitivemarketenvironment,enterprisesarefacingincreasingrisksanduncertainties,simplydoesnotreflectthehistoricalcostaccountinghasbeenthetruestateofenterpriseassets.Responsetothissituation,assetimpairmentaccountingemerged.However,thespecificassetimpairmentaccountingmethodsusedtherearemanyirregularitiesattheimperfections,suchasmanylistedcompaniesuseprofitsforassetimpairmentmanipulation,publishingfalseaccountinginformation,thereportlackscredibilityofinformation,resultinginaccountinginformation,userscannotmaketherightdecisionsandotherissues.Therefore,inpractice,withthereasonableuseofthedevelopmentofsocietytomatureandcontinuetoimproveassetimpairmentaccountingisofgreatsignificance.Newaccountingstandardsforimpairmentofassetsprovisionsofthearticlemadeclearthestatusofimplementationintheintroduction,basedontheanalysisofthecausesoftheseproblemsandputforwardsomesuggestionsforreferenceandreference.Keywords:newaccountingstandards；forimpairment；ofassetsrecoverableamount；theassetgrouprealizable；valueofinventories目录引言.................................................................................................................................................................1（一）背景和意义.................................................................................................................................1（二）文献综述.....................................................................................................................................2（三）研究的主要内容和方法.............................................................................................................3一、资产减值的概述.....................................................................................................................................4（一）资产减值的含义及本质...........................................................................................................41.资产减值的含义..........................................................................................................................42.资产减值的本质..........................................................................................................................4（二）《资产减值》会计准则的适用范围及特点...............................................................................41.新会计准则的适用范围..............................................................................................................42.与现行制度相比..........................................................................................................................43.新会计准则的特点......................................................................................................................5二、新旧准则中的资产减值的对比分析.....................................................................................................6（一）新准则出台前资产减值准备的实施状况.................................................................................61.坏账准备......................................................................................................................................62.存货跌价准备..............................................................................................................................63.短期投资减值准备......................................................................................................................64.长期投资跌价准备......................................................................................................................7（三）新旧准则的对比分析.................................................................................................................71.新准则改变了减值测试的频率..................................................................................................72.新准则明确了资产可收回金额的估计方法..............................................................................73.新准则引入了资产组的概念......................................................................................................74.新准则规定了总部资产和商誉的减值处理..............................................................................85.新准则对于资产减值损失转回作了禁止性规定......................................................................8三、计提资产减值准备对企业的影响.........................................................................................................9（一）对会计信息的影响...........................................................................