資產(chǎn)減值會(huì)計(jì)問題研究
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摘 要
2000年12月29日，財(cái)政部正式頒布了《企業(yè)會(huì)計(jì)制度》，這項(xiàng)新制度對(duì)資產(chǎn)的定義作了調(diào)整，并將資產(chǎn)減值由四項(xiàng)擴(kuò)展到八項(xiàng)，規(guī)范了資產(chǎn)減值準(zhǔn)備的計(jì)提。該項(xiàng)改革措施提高了企業(yè)會(huì)計(jì)信息質(zhì)量，同時(shí)進(jìn)一步貫徹了“謹(jǐn)慎性”原則。新制度一經(jīng)頒布，對(duì)于資產(chǎn)減值的一系列討論就在會(huì)計(jì)界廣泛展開，眾說紛紜。目前我國還沒有統(tǒng)一的資產(chǎn)減值會(huì)計(jì)準(zhǔn)則，對(duì)各項(xiàng)資產(chǎn)減值的規(guī)定散見于各個(gè)獨(dú)立的具體會(huì)計(jì)準(zhǔn)則之中，對(duì)于很多具體問題沒有詳細(xì)統(tǒng)一的規(guī)定。固定資產(chǎn)減值準(zhǔn)備是期末根據(jù)帳面價(jià)值和可回收金額之差來確定余額的，是對(duì)購置固定資產(chǎn)后某期期末的一種估計(jì)，相對(duì)客觀，值得推廣。本題依據(jù)國家會(huì)計(jì)準(zhǔn)則，對(duì)資產(chǎn)減值準(zhǔn)備進(jìn)行深入分析，對(duì)資產(chǎn)減值準(zhǔn)備的應(yīng)用和推廣具有重大意義。本文圍繞資產(chǎn)減值處理中存在的問題及應(yīng)對(duì)措施展開討論。依據(jù)國家會(huì)計(jì)準(zhǔn)則，對(duì)資產(chǎn)減值準(zhǔn)備進(jìn)行深入分析，對(duì)資產(chǎn)減值準(zhǔn)備的推廣和正確應(yīng)用具有重大意義。
關(guān)鍵字：企業(yè)會(huì)計(jì)制度，謹(jǐn)慎性原則，資產(chǎn)減值，會(huì)計(jì)處理，稅務(wù)處理，發(fā)展方向
the declined value of asset accountant questions research


ABSTRACT
Financial Accounting System was issued by Chinese Financial Department on December 29, 2000 and has been spread widely since January 1, 2001. The new system reviews the concept of Asset, expands the range of assets which should be shown on account of the declined value from four items to eight ones. This treatment is based upon the accounting principle of conservation and will improve the accounting information.
Once the new system was issued, there are so many discussions over this section of asset in accounting field. The following is to discuss the keys to some questions of the declined value of asset.
At present our country does not have the unification property depreciation accountant the criterion, sees here and there to each property depreciation stipulation in each independent concrete accountant in the criterion, regarding very many concrete questions not detailed unification stipulation. The fixed asset depreciation preparation is and may recycle difference of definite remaining sum the amount according to the book value, is after purchases the fixed asset some successive end one estimate, is relatively objective, is worth promoting. The main subject rests on national accountant the criterion, prepares to the property depreciation to carry on the thorough analysis, has the great significance to the property depreciation preparation application and the promotion. This article revolves the question which in property depreciation processing exists and should to the measure launch the discussion. Based on national accountant the criterion, prepares to the property depreciation to carry on the thorough analysis, has the great significance to the property depreciation preparation promotion and the correct application.
KEY WORDS: Financial accounting system，The accounting principle of conservation ，The declined value of asset，Accountant processes，The tax affairs process，Development direction



目 錄
前 言
第一章：資產(chǎn)減值設(shè)立的理論依據(jù)
§1.1 謹(jǐn)慎性原則的要求
§1.2會(huì)計(jì)目標(biāo)的要求
§1.3對(duì)歷史成本計(jì)量缺陷的修正
第二章：資產(chǎn)減值的會(huì)計(jì)處理
§2.1資產(chǎn)減值計(jì)提的會(huì)計(jì)處理
§2.1.1 資產(chǎn)減值準(zhǔn)備的基本特征
§2.1.2 資產(chǎn)減值準(zhǔn)備的計(jì)提
§2.2 資產(chǎn)減值轉(zhuǎn)回的會(huì)計(jì)處理
§2.2.1 資產(chǎn)原價(jià)為固定值時(shí)
§2.2.2 資產(chǎn)原價(jià)為估計(jì)值時(shí)
§2.3 資產(chǎn)減值準(zhǔn)備在會(huì)計(jì)處理上的特點(diǎn)
§2.3.1 都要計(jì)入當(dāng)期損益抵減經(jīng)營成果
§2.3.2 計(jì)提減值準(zhǔn)備具有單向性
§2.3.3 減值回轉(zhuǎn)的有限性
§2.3.4 計(jì)提減值準(zhǔn)備的比較標(biāo)準(zhǔn)是資產(chǎn)的賬面余額
第三章：資產(chǎn)減值的稅務(wù)處理
§3.1 資產(chǎn)減值的稅務(wù)調(diào)整
§3.1.1 理論說明
§3.1.2 舉例說明
§3.2 對(duì)企業(yè)稅前利潤和應(yīng)稅所得額影響較大的四項(xiàng)減值準(zhǔn)備
§3.2.1 無形資產(chǎn)減值準(zhǔn)備
§3.2.2 固定資產(chǎn)減值準(zhǔn)備
§3.2.3 應(yīng)收款項(xiàng)壞賬準(zhǔn)備
§3.2.4 長期投資減值準(zhǔn)備
第四章：實(shí)例探析——資產(chǎn)減值對(duì)會(huì)計(jì)數(shù)據(jù)的影響
§4.1 粉飾會(huì)計(jì)報(bào)表的主要項(xiàng)目
§4.1.1 壞賬準(zhǔn)備
§4.1.2 短期投資減值準(zhǔn)備
§4.1.3 長期投資減值準(zhǔn)備
§4.1.4 存貨跌價(jià)準(zhǔn)備
§4.2 實(shí)例探析
§4.2.1 利用資產(chǎn)減值準(zhǔn)備增加企業(yè)利潤
§4.2.2 利用資產(chǎn)減值準(zhǔn)備減少企業(yè)利潤
第五章：我國資產(chǎn)減值的發(fā)展方向
§5.1 資產(chǎn)減值計(jì)提目前所面對(duì)的問題
§5.1.1 適用范圍的有限性
§5.1.2 規(guī)范內(nèi)容的局限性
§5.1.3 概念內(nèi)涵欠靈活性
§5.1.4 信息的可靠性不高
§5.2 國外資產(chǎn)減值方面的啟示
§5.2.1 確認(rèn)標(biāo)準(zhǔn)詳細(xì)化
§5.2.2 計(jì)量指導(dǎo)規(guī)范化
§5.2.3 披露要求具體化
§5.3 目前問題的根本解決方法
§5.3.1 強(qiáng)化資產(chǎn)減值會(huì)計(jì)的統(tǒng)一性和明晰性
§5.3.2 強(qiáng)化資產(chǎn)減值準(zhǔn)備的獨(dú)立審計(jì)
結(jié)　論
參考文獻(xiàn)
致 謝


參考文獻(xiàn)
1．企業(yè)會(huì)計(jì)準(zhǔn)則——固定資產(chǎn)
2．國際會(huì)計(jì)準(zhǔn)則第36號(hào)：資產(chǎn)減值
3．張雙蘭，梁雯.生產(chǎn)用固定資產(chǎn)折舊方法變更的追溯調(diào)整.財(cái)會(huì)研究
4．董心田.資產(chǎn)減值準(zhǔn)備及其會(huì)計(jì)實(shí)務(wù).財(cái)會(huì)研究
5．張瀟.資產(chǎn)減值準(zhǔn)備問題及對(duì)策.財(cái)務(wù)與會(huì)計(jì)
6．丁一琳.固定資產(chǎn)減值準(zhǔn)備與固定資產(chǎn)折舊的關(guān)系及會(huì)計(jì)處理.會(huì)計(jì)研究