資產(chǎn)減值認(rèn)定及會計問題研究【開題報告+論文+外文及翻譯+文獻(xiàn)綜述+任務(wù)書】


摘 要
合理計提資產(chǎn)減值，對于企業(yè)規(guī)避風(fēng)險、提高會計信息質(zhì)量有著重要作用。而近年來我國上市公司由于各種內(nèi)在和外在的原因，利用資產(chǎn)減值操縱利潤的現(xiàn)象十分嚴(yán)重。因此，在實踐中合理利用并不斷完善資產(chǎn)減值會計具有重大意義。本文從資產(chǎn)減值的相關(guān)理論出發(fā)，論述資產(chǎn)減值認(rèn)定和會計問題的相關(guān)知識，介紹資產(chǎn)減值認(rèn)定的相關(guān)標(biāo)準(zhǔn)，分析了資產(chǎn)減值給企業(yè)帶來的會計問題，提出了資產(chǎn)減值問題的會計處理措施，并總結(jié)出幾點完善資產(chǎn)減值的建議。
關(guān)鍵詞：  資產(chǎn)減值  資產(chǎn)認(rèn)定  會計問題

 
ABSTRACT
Reasonable provision for asset impairment, for enterprises to avoid risks and improve the quality of accounting information plays an important role. Listed companies in China in recent years due to various internal and external reasons, use of assets, impairment of profit manipulation a very serious problem. Therefore, in practice and continue to improve rational use of significant asset impairment accounting. China's Ministry of Finance February 15, 2006 issued by the "Enterprise Accounting Standards that 8 - Impairment of Assets" the essence is to reflect the true value of enterprise information assets, through financial reports to corporate investors, creditors, high quality of its decision-usefulness of accounting information. This article from the impairment of assets related to theory, the paper identified impairment of assets and accounting issues related to knowledge in the relevant standards identified impairment of assets, analysis of asset impairment accounting issues brought to the enterprise, raised the issue of impairment of assets accounting measures, and summarizes the recommendations of several complete impairment of assets.
Key words: Impairment of assets；Assets identified；Accounting issues

 
目錄
中文摘要 I
英文摘要 II
引 言 1
一  資產(chǎn)的理論基礎(chǔ) 2
（一）資產(chǎn)的定義 2
（二）資產(chǎn)減值的定義及范圍 2
1.資產(chǎn)減值的定義 2
2.資產(chǎn)減值的范圍 3
二  資產(chǎn)減值的認(rèn)定 5
（一）資產(chǎn)減值認(rèn)定的理論依據(jù) 5
1.資產(chǎn)減值認(rèn)定的經(jīng)濟(jì)實質(zhì) 5
2.資產(chǎn)減值認(rèn)定的政策依據(jù) 5
（二）資產(chǎn)減值認(rèn)定的一般標(biāo)準(zhǔn) 6
1.永久性標(biāo)準(zhǔn) 6
2.可能性標(biāo)準(zhǔn) 6
3. 經(jīng)濟(jì)性標(biāo)準(zhǔn) 6
（三）資產(chǎn)組的認(rèn)定及減值確認(rèn) 7
1.資產(chǎn)組的認(rèn)定 7
2.資產(chǎn)組減值確認(rèn) 7
（四）關(guān)于資產(chǎn)減值跡象判斷 9
（五）資產(chǎn)減值認(rèn)定應(yīng)注意的問題 10
三 資產(chǎn)減值認(rèn)定給企業(yè)帶來的會計問題 12
（一）資產(chǎn)減值認(rèn)定對企業(yè)所得稅會計的影響 12
1.資產(chǎn)減值準(zhǔn)則與所得稅法存在的差異 12
2.資產(chǎn)減值與所得稅法差異的會計處理 12
（二）資產(chǎn)減值對會計利潤的影響 13
1.減值準(zhǔn)則存在操縱利潤的漏洞 13
2.資產(chǎn)減值操縱利潤的主要方法 14
（三）資產(chǎn)減值的會計處理 15
1.資產(chǎn)減值處理的一般規(guī)定 15
2.資產(chǎn)減值處理的特殊規(guī)定 16
3.當(dāng)減值影響因素消失時已提減值能否轉(zhuǎn)回 16
（四）完善資產(chǎn)減值的幾點建議 17
1.完善相關(guān)會計法律法規(guī) 17
2.提高會計人員的專業(yè)勝任能力 17
3.轉(zhuǎn)變對資產(chǎn)減值準(zhǔn)備計提的認(rèn)識 18
4.加強(qiáng)對資產(chǎn)減值準(zhǔn)備的審計監(jiān)督 18
四 總結(jié) 19
參考文獻(xiàn) 20
致  謝 21