摘要：在2006年财政部颁布的企业会计准则中被进一步规范的资产减值计提会计使资产更符合资产的定义，提高了会计信息质量和真实有效的会计信息。但是由于种种原因，仍有上市公司利用资产减值会计仍在发展阶段的漏洞粉饰财务报表。本文在对资产减值会计进行定义分析的基础上，以上市公司汉威电子股份有限公司为例，阐述资产减值会计在上市公司中的现阶段情况，对企业会计信息的影响，指出在上市公司的资产减值会计中现在存在的问题，并针对这些问题提出可行有效的建议。69778
Abstract:In 2006, Enterprise Accounting Standards promulgated by the Ministry of Finance is
to further standardize the provision for asset impairment accounting to make assets more in line with the definition of assets.it improves the quality of accounting information and real and effective accounting information, however,for various reasons, there is still a listed company using the bug of asset impairment accounting which is still in the development stage to whitewash financial statements.the paper is based on the analysis and definition of asset impairment accounting .
It takes the listed companies Hanwei Electronics Co., Ltd as an example to explain the situation of asset impairment accounting in the listed company at this stage and the impact of accounting
information of listed companies, to indicate existing problems about the asset impairment accounting in the listed companies and to propose some feasible and effective proposals to address these issues.
Key words:asset impairment, accounting information, financial management, enterprise accounting system
目 录
1 引言 3
2 概念界定和理论基础 3
2.1 资产减值会计的产生和发展 3
2.2 资产减值会计相关概念 4
2.3 资产减值会计理论基础 4
3 资产减值会计的核算 6
3.1 资产减值会计的确认 6
3.2 资产减值会计的计量 6
3.3 资产减值损失转回的会计处理 7
4 汉威电子资产减值会计 8
4.1 汉威电子资产减值会计的现阶段情况分析 8
4.2 汉威电子资产减值对企业会计信息的影响 9
4.2.1 坏账准备 9
4.2.2 存货跌价准备 9
4.2.3 长期股权投资减值准备 10
4.2.4 固定资产减值准备 10
4.3 汉威电子资产减值会计存在的主要问题 10
4.4 汉威电子资产减值会计问题存在的的原因分析 10
5 改进资产减值准备对企业会计信息影响的建议 11
5.1 优化资产减值会计准则 11
5.2 加强资产减值信息披露的监管 11
5.3 加强资产减值准备的独立审计 11
5.4 培训并强化人员的专业素质和技能 汉威电子计提资产减值准备对企业会计信息的影响:http://www.751com.cn/kuaiji/lunwen_78789.html