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2001年起实行的《企业会计制度》首次规定固定资产应计提固定资产减值准备;2002年起实行的《企业会计准则——固定资产》又对固定资产减值准备作了进一步的规定,并在股份有限公司中首先得到执行。从这两年的执行效果来看,计提固定资产减值准备对于夯实企业资产起到了较为明显的作用,在一定程度上挤走了一些上市公司业绩水分,使上市公司整体业绩趋向于真实。但由于准则仅对固定资产减值准备一些原则性的内容进行了规定,对于何时计提、如何计提减值准备、固定资产可收回金额如何确
For the first time, the “Accounting System for Business Enterprises”, which was implemented since 2001, stipulates that fixed assets should be provided for the impairment of fixed assets. The “Accounting Standards for Business Enterprises - Fixed Assets”, which was implemented since 2002, provides further provisions on impairment of fixed assets, And in the limited company was first implemented. Judging from the implementation effect in these two years, provision for impairment of fixed assets has played a significant role in consolidating corporate assets. To a certain extent, this has squeezed the performance of some listed companies so that the overall performance of listed companies tends to be true. However, as the guidelines only provide some principles for the preparation of impairment of fixed assets, as to how to recognize the impairment provision and when the recoverable amount of fixed assets