资产减值会计信息中存在的问题与对策  

Problem Existed in Assets Debasing Accounting Information And Countermeasures

作　　者：沈菊[1] 

机构地区：[1]南京财经大学财务处,江苏南京210003

出　　处：《现代财经（天津财经大学学报）》2006年第10期44-46,共3页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：企业的大部分资产都是会减值的,因此计提资产减值准备是会计核算的一项重要内容。通过对资产减值会计的实质内涵的确认与计量的分析,应针对资产减值会计信息中存在的问题,采取完善和规范资产减值会计信息的对策。Most of the corporate assets would be debased. Thus it＇ s an important part of accounting to draw the value of assets debasing. Following analysis of the intention of assets debasing , the author put forward some countermeasures to perfect and normalize assets debasing accounting information in terms of problems there.

关 键 词：资产减值 减值准备 会计信息 

分 类 号：F230[经济管理—会计学]