篇一：毕业论文资产减值会计研究
XX大学XX学院
毕业论文
关于资产减值计提对企业财务的影响 题目：_______________________
学 部：___________________________________
专 业：___________________________________
班 级：___________________________________
学 号：___________________________________
学生姓名：___________________________________
指导教师：___________________________________
二〇一三 年 六 月
摘要
随着我国经济的快速发展，经济体制的变革和企业外部环境的变化使得企业资产减值现象频繁发生。资产减值会计成为会计规范的热点问题，为了真实反映企业资产的实际价值，为信息使用者提供与决策相关的有用信息，进一步完善资产减值会计己成为大势所趋。世界各国的准则制定机构先后制定了相应的资产减值会计准则，为企业的资产减值行为提供规范指导。我国也于2006年2月正式颁布了《企业会计准则第8号——资产减值》，系统规范了资产减值会计问题，明确了资产减值的会计处理程序。但目前我国资产减值会计仍处在初步发展阶段，现行制度对一些技术性问题没有加以充分阐述、可操作性较差。此外学术界对资产减值会计也缺乏全面、系统的研究，理论发展相对滞后。
本文从资产减值会计的理论问题入手，对其定义、理论依据、确认与计量等进行较全面的探讨。通过分析我国资产减值会计的现状，指出其中存在的问题，在分析其成因的基础上对其提出了相应对策。
关键词：资产 资产减值 案例分析 对策建议
ABSTRACT
Asset impairment occurs high frequency in China as rapid development and great reform of economic and changes in business environment. Asset impairment accounting becomes hot issue of accounting standard. Gradual improvements in asset impairment accounting has an overwhelming trend for mirroring the actual value of enterprise asset as well as for information users offering helpful and decision-related hints. The global standard setters have shaped corresponding courses of asset impairment accounting standards to provide specifications for enterprise asset impairment. China carried out the Enterprise Accounting Standard NO.8—Asset Impairment in February 2006 to specify the asset impairment accounting issue as well to define the procedures of asset impairment accounting. However, asset impairment accounting is now still at preliminary stage in China. And with an immature system, some technical issues become impractical. In addition, asset impairment accounting still needs overall study and the corresponding theory to be enhanced.
This paper generally studies the definition of asset impairment accounting, the theoretical base as well as its confirmation and measurement in view of its theoretical issues. Furthermore, the author hereunder puts forwards countermeasures according to the situation of asset impairment in China and its existing problems.
KEY WORDS: Asset Asset impairment case analysis countermeasures
目录
第一章 资产减值会计的发展历程与理论分析 ..................................... 1
第一节 资产减值会计的产生与发展 ......................................... 1
第二节 资产减值会计内涵定义 ............................................. 2
第三节 资产减值会计的理论基础 ........................................... 3
第二章 资产减值会计的核算 ................................................... 5
第一节 资产减值会计的确认 ............................................... 5
第二节 资产减值会计的计量 ............................................... 5
第三节 资产减值会计的披露 ............................................... 6
第三章 我国资产减值会计存在的问题及原因分析 ................................. 8
第一节 资产减值准在实施环境中存在的问题 ................................. 8
第二节 资产减值会计存在问题原因分析 ..................................... 9
第四章 我国上市公司资产减值会计案例分析 .................................... 10
第五章 改进现行资产减值会计的建议 .......................................... 14
结论 ....................................................................... 17
参考文献 ................................................................... 18
致谢 ....................................................................... 19
第一章 资产减值会计的发展历程与理论分析
第一节 资产减值会计的产生与发展
资产减值的会计思想最早产生于文艺复兴时期的意大利,在当时的商业会计实务中,人们己经采用成本与市价孰低法对存货进行计价。十九世纪,存货计价的稳健思想广泛传播到欧洲大陆,德国在其公司法中确立了成本与市价孰低的原则,标志着资产减值的会计思想得到了法律的认可。但这些还不是真正意义上的资产减值会计,只是稳健原则在会计中的应用。
进入20世纪30年代以后,人们逐渐将目光投向了存货以外的其他资产减值的会计问题,并开始从理论上对资产减值会计加以研究。1975年,美国万ASB发布了EAS12《某些有价证券会计》,允许企业按成本与市价孰低法记帐,明确提出以永久性标准来确认短期投资减值。这种确认标准对以后资产减值确认标准的选择有着深远的影响。
20世纪70年代中期至80年代中期,由于美国经济衰退导致企业经营环境的不确定性和经营风险的大幅增加,IASB于1975年出台了SEASN.05《或有事项会计》准则,提出了或有损失的可能性标准,承认企业经营环境的不确定性和会计判断的客观必然性,成为可能性标准的先行者,极大地推动了资产减值会计的发展。这一时期,资产减值规范推广到了石油天然气行业和保险行业等特殊行业的长期资产中,标志着资本化资产因环境因素导致的减值,已在特殊行业会计规范的表内予以确认。
20世纪80年代后期,随着经济环境的日益复杂多变,人们对资产减值的认识也逐步深入,逐渐从特殊行业转向一般行业,各国会计准则制定机构开始对资产减值进行研究。但由于缺乏相关规范,资产减值会计在各国实务中出现了很多问题,严重危及了会计信息的相关性和可靠性,反过来也加速了资产减值会计准则的制定进程。
20世纪90年代,企业面临的风险和不确定性进一步加大,为适应决策有用观会计目标的要求,反映企业真实的财务状况和经营业绩,各国相继出台了有关资产的减值规范,全面推进了资产减值会计的发展。债权人贷款及固定资产!无形资产、商誉等资产减值会计准则相继出台,迅速影响着国际会计准则委员会和各国资产减值会计规范,使90年代成为资产减值会计全面推行的时代。
1998年4月,在马来西亚吉隆坡召开的国际会计准则委员会理事会会议正式批准了《国际会计准则第36号资产减值》(Impairmentor of Assets IAS36),并于同年6月发布。IAS36的发布实施对于完善现行国际会计准则,规范资产减值的会计实务,提高会计信息的可比性,具有重要的意义。
AIS36从内容上看有以下几个特点:
篇二：资产减值会计研究论文
目 录
摘 要 ·································································································································· I Abstract ·································································································································· II 前 言 ······························································································································· III 一、绪 论 ························································································································· 1
（一）研究背景 ············································································································· 1 （二）研究目的和意义 ································································································· 1
1、研究目的 ··········································································································· 1 2、研究意义 ··········································································································· 1 （三）国内外研究现状 ································································································· 2
1、国外研究现状 ··································································································· 2 2、国内研究现状 ··································································································· 2 （四）研究内容和方法 ································································································· 3
1、研究内容 ··········································································································· 3 2、研究方法 ··········································································································· 3
二、资产减值会计概述 ········································································································· 4
（一）资产减值会计相关概念 ····················································································· 4
1、资产减值的涵义 ······························································································· 4 2、资产减值会计的涵义 ······················································································· 4 （二）资产减值会计的理论基础 ··································································
1、资产减值会计符合资产计量理论 ··································································· 4 2、资产减值会计符合资产谨慎性原则 ······························································· 5 3、资产减值会计符合相关性和可靠性原则 ······················································· 6
三、资产减值会计的确认及存在的问题 ············································································· 7
（一）资产减值会计的确认 ························································································· 7
1、资产减值会计的确认时间 ··············································································· 7 2、资产减值会计的确认标准 ··············································································· 7 3、资产减值会计的确认基础 ··············································································· 8 （二）资产减值会计的确认存在的问题 ····································································· 8
1、资产减值损失的判断有难度 ··········································································· 8 2、资产减值损失禁止转回存在不合理性 ··························································· 9
四、资产减值会计的计量及存在的问题 ··········································································· 10
（一）资产减值会计的计量 ······················································································· 10
1、资产减值的计量属性 ····················································································· 10 2、资产减值计量方法的选择 ············································································· 11 （二）资产减值会计的计量存在的问题 ··································································· 11
1、资产组的划分缺乏明确标准 ········································································· 11 2、可收回金额的计量有难度 ············································································· 11
五、资产减值会计的信息披露及存在的问题 ··································································· 12
（一）资产减值会计的信息披露 ··············································································· 12
1、资产减值信息的披露内容 ············································································· 12 2、资产减值信息的披露方式 ············································································· 12 （二）资产减值会计的信息披露存在的问题 ··························································· 12
1、重要的资产减值情况未能充分披露 ····························································· 12
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2、缺乏对盈余管理影响的披露要求 ································································· 12
六、资产减值会计的改进建议 ··························································································· 14
（一）促进相关的政策法规的建设 ··········································································· 14 （二）完善信息价格市场体系 ··················································································· 14
1、完善信息市场 ································································································· 14 2、完善市场价格机制 ························································································· 14 （三）完善公司的治理机构 ······················································································· 15 （四）提高会计人员的职业道德和素质 ··································································· 15
1、提高会计人员业务水平 ················································································· 15 2、加强会计人员职业道德教育 ········································································· 15
结 论 ······························································································································· 16 致 谢 ······························································································································· 17 参考文献 ······························································································································· 18 附录A ··································································································································· 19 附录B ··································································································································· 20
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资产减值会计研究
摘 要
当今，企业面临的经济环境复杂多变，由于经济利益的驱动，企业普遍存在高估资产价值的现象，财务报告中的资产泡沫严重影响了信息使用者的正确决策，降低了公司的可信度，同时给经济发展带来了许多不利的影响。为了公允地反映企业的资产状况，向现实和潜在的投资者提供决策相关信息，资产减值成为不可回避的问题。资产减值会计成为当前各国会计的热点问题之一。
我国财政部发布了《企业会计准则第8号——资产减值》，并在上市公司中实施。拟从资产减值会计的理论问题入手，对其相关概念、理论基础进行探讨，并对新会计准则在资产减值确认、计量和信息披露等方面的规定进行分析，并提出了可能会影响新会计准则实施的一些问题。最后提出了如何健全我国资产减值会计的几点建议。
关键词：会计准则 资产减值 资产减值会计
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Impairment of Assets Accounting
Abstract
Today, enterprises are faced with the complex and volatile economic environment. Driven by the economic interests, there is growing trend of asset overestimations in the companies and corporations. The overvaluation in financial reports had a serious impact on the decision of the users, reduced the company’s credibility and caused many adverse effects to the economic development. In order to fairly reflect the state assets of a certain company and to provide real and potential investors with information related to the decision-making, asset impairment becomes an unavoidable issue. Asset impairment accounting becomes a current hot topic of accounting in the world.
“Enterprise Accounting Standards No.8-impairment of assets”, issued by Ministry of Finance in China, and the listed companies implemented. In view of this, this paper draws up from the theory question of impairment of assets, discusses the correlation concepts and the basic theories and analyses new accounting standards for impairment of asset in the identification, measurement and information disclosure, then puts forward some questions about the execution of new accounting standards. In the end, the paper points out some suggestions on the perfection of impairment of assets accounting.
Keywords: Accounting standards Assets impairment Assets devaluation accounting
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前 言
合理计提资产减值，对于企业规避风险、提高会计信息质量有着重要作用。但资产减值会计在我国的发展还处于“初级阶段”，无论是在理论研究、具体规范还是在实际操作方面都很不完善。很多上市公司利用减值准备操控利润，发布虚假的会计信息，其报表信息缺乏可信度，致使会计信息的使用者不能做出正确决策。基于上述考虑，本文选择资产减值会计研究为题，拟就资产减值会计的相关理论问题进行探讨，并对新颁布的资产减值会计准则如何在实务中得到有效实施进行评价，进而提出改进建议，以期对我国进一步完善资产减值会计规范有所借鉴。
我国财政部发布了《企业会计准则第8号——资产减值》，并在上市公司中实施。拟从资产减值会计的理论问题入手，对其相关概念、理论基础进行探讨，并对新会计准则在资产减值确认、计量和信息披露等方面的规定进行分析，并提出了可能会影响新会计准则实施的一些问题。最后提出了如何健全我国资产减值会计的几点建议。
为适应我国市场经济发展和经济全球化的需要，2005年7月19日财政部颁布了《企业会计准则第8号——资产减值》（征求意见稿）。2006年2月15日，财政部发布了《企业会计准则》（以下简称新准则）的基本准则和38项具体准则。由此，我国的企业会计准则体系正式形成，并实现了与国际财务报告准则的实质性趋同。2006年10月30日发布了《企业会计准则应用指南》，2007年11月26日发布了解释公告第1号。这样，我国会计准则体系在框架结构上也实现了与国际财务报告准则的趋同。
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篇三：资产减值会计的研究毕业论文
学科分类号（二级）
双学位毕业论文（设计）
题 目 对我国资产减值会计的研究
姓 名
学 号 123162219
院系经济与管理学院
专 业经济学（双学位）
指导教师 张军毅
职称（学历） 副教授
2015 年 4月 11日
目录
一、关于资产减值的基本问题 ............................................................. 1
（一）资产减值基本概念 ............................................................. 1
1．资产 ........................................................................ 1
2．资产减值 .............................................................. 1
（二）资产减值会计研究的理论依据 ................................................... 2
（三）新准则适用的范围 ............................................................. 2
二、资产减值会计的确认和计量 ............................................................. 2
（一）资产减值会计的确认 ........................................................... 2
1．资产减值会计的确认标准 ........................................................ 2
2．资产减值会计的确认基础 ........................................................ 3
（二）资产减值会计的计量 ........................................................... 4
1．资产减值会计的计量属性 ...................................................... 4
2．资产减值会计的计量标准 ...................................................... 5
三、资产减值会计应用存在问题的研究 ..................................................... 5
（一）资产减值确认规范中存在的问题 ................................................. 5
1．资产减值迹象的判断 .......................................................... 5
2．资产减值的转回............................................................ 6
3．资产组施行问题 .............................................................. 7
（二）资产可回收金额的计量问题 ..................................................... 7
1．资产的公允价值难以定夺 ...................................................... 7
2．处置费用不易确定 ............................................................ 7
3．现金流量现值难以确定 ........................................................ 7
(三)资产减值准备计提问题 .......................................................... 8
(四)资产减值信息的披露问题 ........................................................ 9
四、完善资产减值会计 ................................................................... 9
（一）不断完善和修订资产减值会计准则 ............................................... 9
（二）进一步完善相关法律法规 ....................................................... 9
（三）完善公司治理结构，提高公司治理水平 ........................................... 10
（四）完善内部控制制度 ............................................................. 10
（五）提高会计人员综合素质 .........................................................11
（六）完善经营者考核和激励的机制 ................................................... 11
参考文献 ............................................................................... 11
致谢 ............................................................................... 12
对我国资产减值会计的研究
摘要：近年来，随着我国经济环境的日益复杂和技术条件的不断进步，资产减值准备的确认和计量可操作性差，给我国企业利用资产减值准备的缺陷，在一定范围内操纵利润范围盈余管理留下了空间。资产减值问题已经引起各国会计理论界和实务界的普遍关注。因此，笔者认为研究资产减值的理论与实务问题具有现实意义。本文首先从资产减值会计的理论问题入手，对其涉及的相关概念、理论依据与适用范围进行探讨。其次，研究新会计准则在资产减值确认、计量的相关内容，这是资产减值会计的核心问题。再次，关于资产减值会计的实务应用研究，从确认、计量、记录、披露等方面结合实际深入研究并引出存在的问题。最后, 针对前文我国资产减值会计规范和实务存在的问题，提出完善我国资产减值会计的若干建议。
关键字：资产减值；资产减值会计；新会计准则
一、资产减值的基本问题
（一）资产减值的基本概念
1．资产的定义
资产是会计的重要要素之一，几乎所有的会计要素都直接或间接地与其相关。因而，其在会计理论和实务中的地位都是举足轻重的。资产是企业过去交易或者事项形成的、由企业拥有和控制的、预期会给企业带来经济利益的资源。资产的主要特征之一是它必须能够为企业带来经济利益的流入，如果资产不能够为企业带来经济利益或者带来经济利益低于其账面价值，那么，该资产就不能再予以确认，否则不符合资产的定义，也无法反映资产的实际价值，其结果会导致企业资产虚增和利润虚增。因此，当企业资产的可收回金额低于其账面价值时，即表明资产发生了减值，企业应当确认资产减值的损失，并把资产的账面价值减记至可收回金额。[1]
2．资产减值
资产减值是指资产的可收回金额低于其账面价值。长期以来，由于众多因素的影响，高估资产价值在我国企业界是普遍存在的现象。 资产减值为资产的真实价值提供了量度，其实质是用价值计量代替成本计量，并将账面金额大于价值部分确认为资产减值损失或费用，资产计量接近真实价值，有助于信息使用者投资决策。资产减值准备在一定程度上保证企业财务资料的真实，资产减值准备规定不仅说明了谨慎性原则的重要性，也避免了资产的虚增导致企业利润的虚增。资产减值会计也是对资产未来可能流入企业的全部经济利益的一种判断，对企业的利润有着重要的影响。所以，企业通过确认资产价值，不仅可以消化长期积累的不良资产，而且还可以提高资产的质量，使资产能够真实地反映企业未获取经济利益的实力。同时，实行资产减值会计可以使企业根据其实际情况合理地预计可能带来的损失，这样有利于提高资产的效益，降低潜在的风险，提高企业的风险防范能力。这更加真实客观地反映出企业资产的公允价值和财务状况，对规范
市场信息行为，保护广大投资者的切身利益具有重要的作用。
就我国而言，对资产减值的研究与运用到目前为止可分为三个阶段：一是在《股份有限公司会计制度》中，自1998年开始，要求境外上市公司、香港上市公司、在境外发行外资股的公司计提“四项准备”，即坏账准备、短期投资跌价准备、存货跌价准备、长期投资减值准备。对其他上市公司可按此规定执行，而对非上市公司仅要求计提坏账准备。二是1999年发布的《股份有限公司会计制度有关会计处理问题补充规定》将四项减值准备的使用范围扩大到所有股份有限公司。三是从2001年起在股份有限公司范围内执行的《企业会计制度》中，把“四项准备”扩大到“八项准备”，增加了固定资产减值准备、无形资产减值准备、在建工程减值准备、委托贷款减值准备。并规定：从2001年1月1日起，企业应当定期或者至少于每年年度终了，对各项资产进行全面检查，并根据谨慎性原则的要求，合理地预计可能发生的损失，对可能发生的各项资产损失计提减值准备。[5]
（二）资产减值会计研究的理论依据
决策有用观是资产减值会计产生的理论起点。决策有用观是事前概念，认为资产计量主要是向信息使用者提供有助于经济决策的会计信息，强调相关性。对于资产减值而言，一方面涉及到资产负债表来反映其财务状况，另一方面涉及到利润表来反映其经营成果。如果企业不确认资产减值，不披露资产减值信息，就必然会影响信息使用者做出错误的决策，特别在市场经济条件下，资产减值时常发生，全面公允地揭示企业资产的现有价值，提供相关的会计信息，已是刻不容缓的事情，从而决策有用观占据主流，为资产减值会计的产生提供了理论起点。
（三）新准则适用的范围
在新准则颁布以前，我国有关资产减值的会计规范没有具体准则制度，2006年颁布的新会计准则将资产减值作为一个独立准则单独颁布。这一准则主要集中对长期资产减值进行了规范，而其他的一些资产减值业务仍由相应的准则规范。在涵盖范围上，新资产减值会计准则将资产减值范围扩大到了所有可能发生减值的资产项目，企业的任何资产只要发生了减值情况，都要进行相应的简直处理。 《企业会计准则第8号——资产减值》资产减值准则适用的资产范围主要是固定资产、无形资产和对子公司、联营企业和合营企业的长期股权投资等。其他如存货、消耗性生物资产等资产的减值适用其他相关具体准则的规定。
二、资产减值会计的确认和计量
（一）资产减值会计的确认
1．资产减值会计的确认标准
从理论上来讲，企业的任何一项资产的减值都应当予以确认。但是在会计实务中，不可能也没有必要对每一项资产的减值进行确认，资产减值的确认应当考
虑资产减值的可能性的大小。对于什么情况下应当确认资产减值损失这一问题涉及到资产减值的确认标准。目前，主要有三种确认标准：一是永久性标准，即对在可预见的未来不能恢复的资产减值给予确认。这个标准虽然避免了确认暂时价值波动形成的损失，但需要会计人员对暂时减值与永久减值进行判断；二是可能性标准，即要求对可能的资产减值予以确认。其目的主要在于与历史成本保持一致，避免对不必要减值损失的确认；三是经济性标准，即在资产负债表日若资产账面价值低于可回收金额则确认其减值。它能如实反映资产负债表日资产的价值，避开了采用职业判断区分资产减值类型的难题，便于操作。
我国的《企业会计制度》和企业会计准则未明确各项资产减值的确认标准，导致在会计实务中可操作性差。由于不同资产的性质及价值的变化有着不同的规律，因此应对不同种类资产采用不同的确认标准。例如：短期投资与委托贷款流动性和变现能力较强，企业一般不会长期持有，采用永久性或可能性标准确认其减值没有实际意义，所以可以用某一时点的价值为标准来衡量，即采用经济性标准。而对存货、固定资产宜采用永久性标准。因为会计人员对此类资产一般相对容易区分暂时性或永久性减值，此类资产一般数量大、品种多，由于采用永久性标准不需要确认大多数资产的暂时性减值，因而大大减少了需要确认减值的资产数量和种类，减少了工作量，符合成本效益原则。而长期投资在一段时间内其价值变动较大，信息使用者对其关注的已不是历史成本或现时价值，而是其未来的获利能力，只有发生价值变动性大的投资才会影响收益，由于不易判断其属于永久性还是暂时性减值，宜采用可能性标准。但考虑到我国会计人员职业素质较低，各种资产相关信息不充分，在确定减值标准时可侧重于经济性标准，待时机成熟后，再进一步确定各项资产减值标准。
2.资产减值会计的确认基础
资产减值的确认，可以按单项资产、资产类别或资产总体等基础来进行。根据《企业会计准则第8号——资产减值》的规定，资产减值会计中的资产，包括单项资产和资产组。[2]
（1）资产组的定义
我国《企业会计准则第8号——资产减值》中对资产组的定义为，企业可以认定的最小资产组合，其产生的现金流入应当基本上独立于其他资产或者资产组产生的现金流入。
（2）资产组的确定原则
我国《企业会计准则第8号——资产减值》中规定：资产组的认定，应当以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。同时，在认定资产组时，应当考虑企业管理层管理生产经营活动的方式（如是按照生产线、业务种类还是按照地区或者区域等）和对资产的持续使用或者处置的