资产减值会计实践的理论透视  

A Theoretical Analysis of Asset Write-downs Accounting Practice

作　　者：赵彦锋[1] 

机构地区：[1]中南财经政法大学会计学院

出　　处：《郑州航空工业管理学院学报》2008年第5期127-130,共4页Journal of Zhengzhou University of Aeronautics

摘　　要：对影响资产减值会计实践的因素进行了理论分析,认为决策有用观是资产减值会计实践的逻辑起点,未来经济利益观是资产减值会计实践的本质,谨慎性原则是资产减值会计实践的依据,而相关性与可靠性的权衡,则构成了资产减值会计实践的关键限制。因此,为相关性和可靠性的权衡制定明确的标准,并对决策有用会计信息质量特征进行反思和重构,是推动资产减值会计实践的根本要求和有效途径。This paper makes an analysis of the factors that affect the practice of asset write - downs accounting. Based on our study, we conclude that the view of usefulness for decision making has created a logical start for the practice of asset write - downs accounting, and future economic benefits of asset is the nature of asset write - downs. We also conclude in practice asset write - downs accounting is based on the conservatism accounting principle, and the trade - off between relevance and reliability has imposed a key restriction on the practice of asset write - downs accounting. Therefore, good practice of asset write - downs accounting requires that some unambiguous criterion be established to facilitate the trade - off between relevance and reliability, and the qualitative characteristics of accounting information useful for decision making be rethinked and reconstructed.

关 键 词：决策有用论 未来经济利益观 谨慎性 相关性与可靠性 资产减值会计 

分 类 号：F230[经济管理—会计学]