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[摘要] 本文首先介绍了国内外关于资产减值的发展历程，然后分析了我国新旧资产减值和国际相关资产减值的区别，对资产减值会计的相关概念、理论基础以及核算方法进行了深入研究，同时分析了我国资产减值会计准则实施的影响。由于我国资产减值会计处于发展阶段并且还不完备，针对所存在的问题，包括计提资产减值、引入资产组以及财务人员水平等存在的问题，提出健全和完善的资产减值会计政策,健全内部控制制度，建立起一个有效的资产减值监管体系，发展并完善资产信息和价格市场以及加强对会计人员的培训等相应的建议。50484
Asset impairment accounting norms
Abstract: This article first introduced the domestic and foreign about the development of asset impairment, and then analyzes the difference between old and new asset impairment and the relevant asset impairment, relevant concepts, theoretical basis of the asset impairment accounting, and accounting methods were studied, and analyzes the influence on the implementation of asset impairment accounting standards. Because assets impairment accounting in China in the development stage and is not complete, aiming at the problems, including the provision for assets impairment, the introduction of asset groups, and the existing problems, such as level of financial personnel is put forward and perfect the asset impairment accounting policies, a sound system of internal control, to establish an effective regulatory system of the declined value of asset, development and improve the asset information and price market, strengthening the training of accounting personnel, etc. The corresponding Suggestions.
Key words: impairment of asset;accounting standard;Rule of surplus
目 录
一、引言 1
（一）研究背景 1
（三）研究目的和意义 3
（四）研究方法与思路 4
二、资产减值会计的相关理论研究 4
（一）基础概念的理解 4
（二）资产减值会计的理论基础 5
三、资产减值会计准则的规范研究 9
（一）新资产减值会计准则的变化 9
（二）资产减值会计规范修订的影响 10
四、资产减值会计的核算 10
（一）判断资产减值 10
（二）资产减值确认的标准 11
（三）资产减值会计处理 12
（四）资产减值准备的转回 12
五、新会计准则下上市公司资产减值会计案例分析 12
（一）东方航空公司亏损分析 12
（二）东方航空公司资产减值准备计提及其变动情况 13
（三）东方航空公司计提资产减值准备分析 14
（四）案例分析结论 15
六、研究我国现行资产减值准则应用存在的问题 15
（一）资产减值准则的实施存在难度