对新《企业会计制度》有关资产减值准备的几点思考  

Thoughts on the Reserve for Assets Value Decrease in the "Business Accounting System

作　　者：赵丽光[1] 

机构地区：[1]辽宁财政高等专科学校,辽宁丹东118001

出　　处：《辽宁财专学报》2002年第2期26-28,共3页Liaoning Financial College Journal

摘　　要：财政部于 2 0 0 0年 1 2月颁布的《企业会计制度》中规定了对企业货币以外的所有资产均应计提资产减值准备 ,其意义深远。本文浅析新《企业会计制度》中关于计提资产减值准备的意义、取得新突破及尚存在的问题 ,并提出几点建议。Enterprise Accounting System'issued by the Ministry of Finance stipulates that reserve fund should be accrued for all the assets devaluation of the business other than cash.This article analyzes the significance of accrued reserve for assets value decrease stipulated in the new 'Enterprise Accountion System'.It also analyzes the esisting problems and introduces the new breakthroughs.Suggestions have also been put forward.

关 键 词：企业会计制度 资产减值装备 适用范围 谨慎性原则 会计确认 

分 类 号：F233.2[经济管理—会计学]