1、 本科生毕业论文本科生毕业论文( (设计设计) ) 题目题目 减值会计研究减值会计研究 2011 年年 12 月月 12 日日 II 摘摘 要要 减值会计是近年来的会计研究热点之一，其中资产减值问题更是备受关注，本文从资产减值会计的 研究意义入手，明确了资产减值会计的理论依据，重点阐述了资产减值会计的确认与计量，本文通 过对资产减值准备的研究，在理论分析的基础上，提出了资产减值体系的实施对上市公司产生的影 响，本文围绕这些理论界讨论的热点问题进行了探讨，揭示在当前的经济环境中，企业对资产计提 减值准备带来的一些负作用,剖析了减值会计推行存在的现实困难。综合近几年来自己在会计理论方 面的学习和实
2、际工作中的经验，借鉴他人看法和经验，对减值会计作了一些肤浅的探讨。笔者认为 为了有效改善企业资产不实的现状，应尽快建立、健全我国的资产减值会计规范体系。但目前我国 资产减值会计仍处在初步发展阶段，现行制度对一些技术性问题没有加以充分阐述、可操作性较差。 此外学术界对资产减值会计也缺乏全面、系统的研究，理论发展相对滞后。鉴于此，本文本文拟从 资产减值会计的理论问题入手，其现实意义、理论依据、确认与计量等进行较全面的探讨，最后对 其发展前景进行了展望。 关键词：减值会计研究; 确认和计量; 发展 III Abstract Depreciation accountant is in recent y
3、ears accounting the hotspot, including asset impairment is more concern about the problem, this paper, from the property depreciation accountants research significance of, clear the property depreciation accountants theoretical basis, the paper expounds the assets devaluation accounting recognition
4、and measurement, the paper assets impairment of research, on the basis of theoretical analysis, puts forward the implementation of a system of asset impairment of the listed company, the impact, this paper discuss the hot spot of the theoretical circle around these problems, this paper discusses in
5、the current economic environment, enterprise assets provision shall be made to bring some of the negative effect, analyzes the existing reality depreciation accountant implementation difficulties. Comprehensive in recent years in accounting theoretical aspects of learning and in the practical work e
6、xperience, learn from others ideas and experiences, to make some superficial devaluation accounting of the discussion. The author thinks that in order to improve enterprise assets are not real situation, should be established as soon as possible, perfect the assets devaluation accounting standard system. But at present our country assets devaluation accounting still in the initial stage of development, the current system for some technical problems are not fully expounds and maneuverabi
