摘 要
會計計量一直是財務會計領域的核心問題，在資產(chǎn)減值會計中，對有關資產(chǎn)確認減值損失之后，就要面對如何對減值資產(chǎn)進行后續(xù)計量的問題，此時，如何在各種計量屬性中進行選擇，成為至關重要卻又相當困難的問題。我國2006年新頒布的會計準則借鑒了國際會計準則的做法，采用了可收回金額的概念，重新引入公允價值，并對可收回金額的計量做出了具體規(guī)定，它為規(guī)范企業(yè)的資產(chǎn)減值計量行為，提高會計信息質量奠定了制度基礎。然而，新資產(chǎn)減值會計準則的實施對實務界而言是重大變革，資產(chǎn)減值的計量涉及一系列難題，如公允價值的計量目前在我國還缺乏活躍市場環(huán)境，這在會計理論界和實務界中引起了廣泛的爭議。在這一現(xiàn)實背景下，對資產(chǎn)期末計價研究，借鑒和利用國際上相關研究成果，對規(guī)范企業(yè)行為、提高會計信息質量具有重要的意義。
本文以通過對北京xx建筑材料公司的資產(chǎn)期末計價現(xiàn)狀進行分析，并結合現(xiàn)代資產(chǎn)計量方法，總結出對本公司資產(chǎn)期末計價的有益之處。希望能夠為公司提供借鑒和參考。

關鍵詞 資產(chǎn)期末計價 計量屬性 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 I
Abstract II

第1章 緒論 1
1.1研究背景 1
1.2國內外研究現(xiàn)狀 2
1.2.1國外研究現(xiàn)狀 2
1.2.2國內研究現(xiàn)狀 3
1.3研究目的、意義和方法 3
1.3.1研究目的 3
1.3.2研究意義 3
1.3.3研究方法 4
第2章 資產(chǎn)期末計價的理論依據(jù) 5
2.1會計計量基本概念 5
2.1.1計量對象 5
2.1.2計量尺度 5
2.1.3計量單位 5
2.1.4計量屬性 6
2.1.5計量過程 6
2.2資產(chǎn)計價基礎理論 6
2.2.1以成本為基礎的計量 7
2.2.2以價值為基礎的計量 7
2.2.3兩者關系分析 8
2.3我國資產(chǎn)期末計價的方法 9
第3章 北京xx建筑材料公司（以下簡稱xx公司）資產(chǎn)期末計價現(xiàn)狀 11
3.1XX公司概況 11
3.2XX公司資產(chǎn)期末計價現(xiàn)狀 11
3.2.1xx公司存貨類資產(chǎn)計價分析 11
3.2.2xx公司固定資產(chǎn)項目期末計價分析 13
3.2.3無形資產(chǎn)公允價值的計量 15
3.3XX公司資產(chǎn)期末計價存在的問題 16
3.3.1xx公司資產(chǎn)期末計價體系不系統(tǒng) 16
3.3.2xx公司資產(chǎn)計量基礎不完善 17
3.3.3xx公司對資產(chǎn)期末計價的控制管理不足 17
3.3.4資產(chǎn)的賬面價值與實際價值背離 17
3.3.5資產(chǎn)減值應計提未計提 18
3.3.6資產(chǎn)的集體過程存在著隨意性 18
3.3.7缺乏一個核心的價值標準 18
第4章 對xx公司資產(chǎn)期末計價的建議 19
4.1完善XX公司資產(chǎn)期末計價體系 19
4.1.1構建合理的資產(chǎn)期末計價模式 19
4.1.2合理應用不同的計量屬性 21
4.2完善XX公司資產(chǎn)計量基礎 21
4.2.1充分推廣資產(chǎn)計量理論并在實踐中完善 21
4.2.2加強企業(yè)的財務預測和預算編制 22
4.2.3加強企業(yè)各部門在資產(chǎn)減值計量中的合作 22
4.3完善XX公司資產(chǎn)控制制度 23
4.3.1建立健全企業(yè)資產(chǎn)減值準備內部控制制度 23
4.3.2加強對資產(chǎn)減值的審計監(jiān)督 23

結 論 25
致 謝 26
參考文獻 27
附錄1 27
附錄2 31