计提固定资产减值准备的操作难点及对策  

Difficulties and Measures of the Preparation Operation of Fixed Capital Decrease

作　　者：侯晓红 

机构地区：[1]中鸿信建元会计师事务所,吉林长春130021

出　　处：《吉林省经济管理干部学院学报》2007年第3期52-53,共2页Journal of Jilin Province Economic Management Cadre College

摘　　要：由于资产公允价值及预计未来现金流量现值的确认有难度,导致企业计提固定资产减值准备需要较多的人为职业判断,因此,加强企业管理层和会计人员的职业道德建设尤为重要,诚信是阻断职业判断失当和会计信息失真的防火墙。Because of the imperfection of our capital information and price systems, the insurance of capital fair value and future cash flow value are not easy. The preparation of fixed capital decrease needs much subjective judgment. So it is important to improve the professional morality construction of management staffand accounting staff. Honesty is the key point.

关 键 词：固定资产 减值准备 公允价值 现金流量 职业道德 

分 类 号：F234.4[经济管理—会计学]