摘 要
會(huì)計(jì)計(jì)量一直是財(cái)務(wù)會(huì)計(jì)領(lǐng)域的核心問(wèn)題，在資產(chǎn)減值會(huì)計(jì)中，對(duì)有關(guān)資產(chǎn)確認(rèn)減值損失之后，就要面對(duì)如何對(duì)減值資產(chǎn)進(jìn)行后續(xù)計(jì)量的問(wèn)題，此時(shí)，如何在各種計(jì)量屬性中進(jìn)行選擇，成為至關(guān)重要卻又相當(dāng)困難的問(wèn)題。我國(guó)2006年新頒布的會(huì)計(jì)準(zhǔn)則借鑒了國(guó)際會(huì)計(jì)準(zhǔn)則的做法，采用了可收回金額的概念，重新引入公允價(jià)值，并對(duì)可收回金額的計(jì)量做出了具體規(guī)定，它為規(guī)范企業(yè)的資產(chǎn)減值計(jì)量行為，提高會(huì)計(jì)信息質(zhì)量奠定了制度基礎(chǔ)。然而，新資產(chǎn)減值會(huì)計(jì)準(zhǔn)則的實(shí)施對(duì)實(shí)務(wù)界而言是重大變革，資產(chǎn)減值的計(jì)量涉及一系列難題，如公允價(jià)值的計(jì)量目前在我國(guó)還缺乏活躍市場(chǎng)環(huán)境，這在會(huì)計(jì)理論界和實(shí)務(wù)界中引起了廣泛的爭(zhēng)議。在這一現(xiàn)實(shí)背景下，對(duì)資產(chǎn)期末計(jì)價(jià)研究，借鑒和利用國(guó)際上相關(guān)研究成果，對(duì)規(guī)范企業(yè)行為、提高會(huì)計(jì)信息質(zhì)量具有重要的意義。
本文以通過(guò)對(duì)北京xx建筑材料公司的資產(chǎn)期末計(jì)價(jià)現(xiàn)狀進(jìn)行分析，并結(jié)合現(xiàn)代資產(chǎn)計(jì)量方法，總結(jié)出對(duì)本公司資產(chǎn)期末計(jì)價(jià)的有益之處。希望能夠?yàn)楣咎峁┙梃b和參考。

關(guān)鍵詞 資產(chǎn)期末計(jì)價(jià) 計(jì)量屬性 資產(chǎn)減值

ABSTRACT
Accounting measurement has been the core of the field of financial accounting issues, accounting for impairment of assets, the assets after the impairment loss is recognized, it is necessary to face the question of how impairment of assets on the issue of follow-up measures, at this time, how in a variety of measurement choose Properties, it is very difficult to become a crucial issue. In 2006 China's new accounting standards promulgated by the International Accounting Standards from the practice, adopted the concept of recoverable amount, re-introduction of fair value, and the measurement of recoverable amount made specific provisions to regulate the business of its impaired assets measurement of behavior, to improve the quality of accounting information system has laid a foundation. However, the new accounting standards for impairment of assets on the practical implementation is a major change, the measurement of asset impairment related to a series of problems, such as the fair value measurement in China is still a lack of an active market environment, which in accounting theory and community of practice among a wide range of disputes. In the context of this reality, valuation of assets at the end of study, learn from and use the results of international research on the norms of business behavior and improve the quality of accounting information is of great significance. In this paper, building materials, through the unity of the Beijing company's denominated assets at the end of the current situation analysis and measurement methods combined with modern assets, summed up the company's assets at the end of the valuation of the useful. Hope to be able to provide reference and reference.

Key Words Denominated assets at the end of Measurement attributes Impairment of Assets

目 錄
摘 要 1
ABSTRACT 2
目 錄 3
第1章 緒論 5
1.1研究背景 5
1.2國(guó)內(nèi)外研究現(xiàn)狀 6
1.2.1國(guó)外研究現(xiàn)狀 6
1.2.2國(guó)內(nèi)研究現(xiàn)狀 7
1.3研究目的、意義和方法 8
1.3.1研究目的 8
1.3.2研究意義 8
1.3.3研究方法 8
第2章 資產(chǎn)期末計(jì)價(jià)的理論依據(jù) 9
2.1會(huì)計(jì)計(jì)量基本概念 9
2.1.1計(jì)量對(duì)象 9
2.1.2計(jì)量尺度 9
2.1.3計(jì)量單位 9
2.1.4計(jì)量屬性 9
2.1.5計(jì)量過(guò)程 10
2.2資產(chǎn)計(jì)價(jià)基礎(chǔ)理論 10
2.2.1以成本為基礎(chǔ)的計(jì)量 11
2.2.2以價(jià)值為基礎(chǔ)的計(jì)量 11
2.2.3兩者關(guān)系分析 12
2.3我國(guó)資產(chǎn)期末計(jì)價(jià)的方法 13
第3章 北京XX建筑材料公司（以下簡(jiǎn)稱XX公司）資產(chǎn)期末計(jì)價(jià)現(xiàn)狀 15
3.1XX公司概況 15
3.2XX公司資產(chǎn)期末計(jì)價(jià)現(xiàn)狀 15
3.2.1xx公司存貨類資產(chǎn)計(jì)價(jià)分析 15
3.2.2xx公司固定資產(chǎn)項(xiàng)目期末計(jì)價(jià)分析 17
3.2.3無(wú)形資產(chǎn)公允價(jià)值的計(jì)量 20
3.3XX公司資產(chǎn)期末計(jì)價(jià)存在的問(wèn)題 21
3.3.1xx公司資產(chǎn)期末計(jì)價(jià)體系不系統(tǒng) 21
3.3.2xx公司資產(chǎn)計(jì)量基礎(chǔ)不完善 22
3.3.3xx公司對(duì)資產(chǎn)期末計(jì)價(jià)的控制管理不足 22
3.3.4資產(chǎn)的賬面價(jià)值與實(shí)際價(jià)值背離，資產(chǎn)負(fù)債表中虛擬資產(chǎn)滲透 23
3.3.5資產(chǎn)減值應(yīng)計(jì)提未計(jì)提 23
3.3.6資產(chǎn)的集體過(guò)程存在著隨意性 23
3.3.7缺乏一個(gè)核心的價(jià)值標(biāo)準(zhǔn) 23
第4章 對(duì)XX公司資產(chǎn)期末計(jì)價(jià)的建議 25
4.1完善XX公司資產(chǎn)期末計(jì)價(jià)體系 25
4.1.1構(gòu)建合理的資產(chǎn)期末計(jì)價(jià)模式 25
4.1.2合理應(yīng)用不同的計(jì)量屬性 27
4.2完善XX公司資產(chǎn)計(jì)量基礎(chǔ) 27
4.2.1充分推廣資產(chǎn)計(jì)量理論并在實(shí)踐中完善 27
4.2.2加強(qiáng)企業(yè)的財(cái)務(wù)預(yù)測(cè)和預(yù)算編制 28
4.2.3加強(qiáng)企業(yè)各部門(mén)在資產(chǎn)減值計(jì)量中的合作 28
4.3完善XX公司資產(chǎn)控制制度 29
4.3.1建立健全企業(yè)資產(chǎn)減值準(zhǔn)備內(nèi)部控制制度 29
4.3.2加強(qiáng)對(duì)資產(chǎn)減值的審計(jì)監(jiān)督 29
結(jié) 論 30
致 謝 31
附錄1 32
附錄2 35