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国家财政部颁发的《企业会计制度》要求企业应按照规定计提八项准备(坏账准备、存货跌价准备、短期投资跌价准备、长期投资减值准备、固定资产和无形资产跌价准备、在建工程减值准备和委托贷款减值准备)。《企业会计制度》对计提资产减值准备规定的目的在于要求所有的企业(上市公司)都能根据实际情况更合理地预计可能发生的损失,有利于提高资产的质量、消化潜在的风险、提高企业的风险防范能力。这对于更加真实客观地反映企业资产的公允价值和财务状况、规范证券市场信息的披露行为、保护广大投资者的切身利益具有重要而又积极的作用。
The “Accounting System for Business Enterprises” issued by the Ministry of Finance requires enterprises to make eight provisions (provision for bad debts, provision for decline in value of inventories, provision for impairment of short-term investments, provision for impairment of long-term investments, provision for impairment of fixed assets and intangible assets, construction in progress Impairment provision and entrusted loan impairment provision). The purpose of the “Enterprise Accounting System” on the provision of asset impairment provisions is to require all enterprises (listed companies) to predict the possible losses more reasonably according to the actual conditions, to improve the quality of assets and to absorb the potential risks, Improve the risk prevention capabilities of enterprises. This has an important and positive effect on the true and objective reflection of the fair value and financial condition of corporate assets, the regulation of disclosure of securities market information and the protection of the vital interests of investors.