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资产减值会计在我国已有十几年的历史,资产减值准备的计提提高了企业会计信息的质量,2006年2月颁布了新会计准则,在新企业会计准则体系中,资产减值会计准则强化了为投资者和社会公众提供会计信息的新概念,并实现了与国际惯例的趋同。在信息披露方面更加规范,必将有助与对我国上市公司会计信息质量的提高,增强投资者的信心,有利于社会公众做出理性决策,从而为社会主义市场经济的健康有序发展创造良好的条件。
Assets impairment accounting has been in our country for more than ten years. The provision of assets impairment provision has improved the quality of enterprise accounting information. In February 2006, the new accounting standards were promulgated. In the new accounting system for enterprises, the impairment of assets Accounting standards reinforce the new concept of providing accounting information to investors and the general public and achieve convergence with international practice. Being more standardized in information disclosure will surely help to improve the quality of accounting information of the listed companies in our country, enhance investors’ confidence and help the public to make rational decisions so as to create a sound and orderly development for the socialist market economy conditions of.