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新资产减值会计存在着哪些问题,首先是无法认定资产减值准备的确认基础,资产减值准备计提后不能转回,但与会计准则里面使用的公允价值有矛盾,另方面,广大的专业判断范围对信息的真实性有较大影响。这就要求我们必须正确解决这些问题,可从几方面解决:建立健全信息市场和资产价格市场,健全市场机制,完善管理制度,大力发展资产评估业,完善资产专业评估体系,适时披露资产减值会计等。
The new asset impairment accounting problems, first of all, can not be identified as the basis for the recognition of asset impairment provisions, asset impairment provisions can not be reversed after the provision, but with the accounting standards used in the fair value of the conflict, on the other hand, the majority of Professional judgment has a greater impact on the authenticity of the information. This requires us to correctly solve these problems, which can be solved in several ways: establishing and perfecting the information market and asset price market, perfecting the market mechanism, improving the management system, vigorously developing the asset valuation industry, improving the asset appraisal system, timely disclosing the asset impairment Accounting.