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随着我国市场经济的不断增长,各种类型的企业发展迅速,那么企业之间总会存在着一定的竞争情况,很多时候这种竞争是良性的,可以刺激双方的发展。除去外部的影响外,企业内部也要有专业人员去进行资产核算,这有利于企业领导人作出正确的判断。企业资产减值会计理论就是其中一个重要的评测方法,将企业的情况以及资金进行专业的评估,可以保证企业的稳步运行。本文就企业资产减值会计理论和应用进行探讨。
With the continuous growth of China’s market economy and the rapid development of various types of enterprises, there will always be some competition among enterprises. In many cases, such competition is benign and stimulates the development of both parties. In addition to the external impact, there must be professionals within the enterprise to conduct asset accounting, which is conducive to business leaders to make the right judgments. Enterprise asset impairment accounting theory is one of the important evaluation methods, the situation of enterprises and funds for professional assessment, to ensure the steady operation of enterprises. This article discusses the theory and application of accounting for assets impairment.