醫(yī)藥行業(yè)上市公司資產(chǎn)減值會計應(yīng)用研究

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摘要 2006年2月15日財政部頒布了《企業(yè)會計準(zhǔn)則》，其中的《企業(yè)會計準(zhǔn)則第8號一一資產(chǎn)減值》對各項資產(chǎn)減值的確認(rèn)、計量和報告進(jìn)行了全面規(guī)范，這一變化對上市公司的業(yè)績和資產(chǎn)價值產(chǎn)生重大影響。《企業(yè)會計準(zhǔn)則》已經(jīng)實行七年多的時間，那么，醫(yī)藥行業(yè)上市公司對此準(zhǔn)則執(zhí)行情況就是本文所要研究的內(nèi)容。
本文首先闡述了資產(chǎn)減值會計的基本理論，介紹了資產(chǎn)、資產(chǎn)減值、資產(chǎn)減值會計的概念和資產(chǎn)減值會計相關(guān)理論。其次選取2011-2013年滬市醫(yī)藥行業(yè)上市公司資產(chǎn)減值會計信息作為樣本，結(jié)合相關(guān)理論對醫(yī)藥行業(yè)上市公司資產(chǎn)減值計提和轉(zhuǎn)回進(jìn)行統(tǒng)計分析，并分析了資產(chǎn)減值計提和轉(zhuǎn)回對醫(yī)藥行業(yè)上市公司資產(chǎn)質(zhì)量及利潤的影響。然后根據(jù)分析結(jié)果找出醫(yī)藥行業(yè)上市公司資產(chǎn)減值會計中存在的問題并深入分析了存在問題的原因。最后就發(fā)現(xiàn)的問題提出相應(yīng)的解決措施：進(jìn)一步完善資產(chǎn)減值會計準(zhǔn)則、建立健全信息市場與價格市場、完善上市公司治理結(jié)構(gòu)、增強(qiáng)會計人員的職業(yè)判斷能力。
上市公司計提及轉(zhuǎn)回資產(chǎn)減值準(zhǔn)備，對企業(yè)的資產(chǎn)和利潤都會產(chǎn)生影響，資產(chǎn)減值準(zhǔn)備計提是否合理，直接影響財務(wù)信息的準(zhǔn)確性和真實性，只有資產(chǎn)減值準(zhǔn)備會計應(yīng)用合理，才會滿足信息使用者的要求，做出正確的決策。
關(guān)鍵詞：醫(yī)藥行業(yè) 資產(chǎn)減值會計 問題 對策


Research of impairment of assets accounting application in the listed companies in the pharmaceutical industry
Abstract February 15,2006 the Ministry of Finance issued a new "Enterprise Accounting Standards",draws on international accounting standards for impairment of assets combined with the actual accounting.The new "Enterprise Accounting Standards No. 8 eleven Impairment of Assets" recognition of an impairment of the asset, a comprehensive measurement and reporting standards, this change will have performance and asset value of listed companies have a significant impact."Enterprise Accounting Standards" has been implemented for more than seven years, then this criteria listed companies in the pharmaceutical industry, the implementation of this paper is to study the contents.
This paper first describes the basic theory of asset impairment accounting, introduces the assets, impairment of assets, asset impairment accounting concepts and theories related to asset impairment accounting.Second, select the pharmaceutical industry 2011-2013 Shanghai Stock impairment accounting information of listed companies as samples, combined with the theory of listed companies in the pharmaceutical industry for the impairment of assets and the reversal of provision for statistical analysis, and the analysis of the provision for impairment of assets and transfer Back to the impact on listed companies in the pharmaceutical industry, asset quality and profitability.Then find the impairment of assets of listed companies pharmaceutical industry accounting problems in the results of the analysis and in-depth analysis of the reasons for the existence of the problem.Finally, the appropriate measures to resolve the issues identified: further improve asset impairment accounting standards, establish a sound market information and market prices, improve corporate governance structure,and enhanced professional judgment of accountants.
Listed companies and reversal of provision for impairment of assets, have an impact on the company's assets and profits are, whether reasonable provision for impairment of assets directly affects the accuracy and truthfulness of financial information, only the rational application of accounting for impairment of assets , will meet the information requirements of users, make the right decisions.
Key words:Pharmaceutical industry Accounting for Asset Impairment problem Countermeasure

目錄
引言.........................................................1
第一章資產(chǎn)減值會計理論概述...................................2
1.1相關(guān)概念........................................................2
1.1.1資產(chǎn)的概念................................................2
1.1.2資產(chǎn)減值的概念............................................2
1.1.3資產(chǎn)減值會計的內(nèi)涵........................................3
1.2資產(chǎn)減值會計的理論基礎(chǔ)..........................................3
1.2.1會計目標(biāo)理論..............................................3
1.2.2謹(jǐn)慎性原則................................................4
1.2.3未來經(jīng)濟(jì)利益觀............................................4
1.3資產(chǎn)減值會計的確認(rèn)、計量和披露..................................5
1.3.1資產(chǎn)減值的確認(rèn)............................................5
1.3.2資產(chǎn)減值的計量............................................6
1.3.3資產(chǎn)減值的信息披露........................................7
第二章 醫(yī)藥行業(yè)上市公司資產(chǎn)減值會計應(yīng)用現(xiàn)狀和影響分析........9
2.1醫(yī)藥行業(yè)上市公司的發(fā)展現(xiàn)狀......................................9
2.2醫(yī)藥行業(yè)上市公司資產(chǎn)減值計提的統(tǒng)計分析..........................10
2.3醫(yī)藥行業(yè)上市公司資產(chǎn)減值轉(zhuǎn)回的統(tǒng)計分析..........................11
2.4醫(yī)藥行業(yè)上市公司資產(chǎn)減值準(zhǔn)備對資產(chǎn)質(zhì)量及利潤的影響..............12
2.4.1資產(chǎn)減值準(zhǔn)備對資產(chǎn)的影響................