资产减值会计相关问题探讨  

作　　者：高微[1] 

机构地区：[1]兰州理工大学经济管理学院,730050

出　　处：《改革与开放》2010年第7X期49-50,共2页Reform & Openning

摘　　要：在实践中合理利用并不断完善资产减值会计,对于企业规避风险、提高会计信息质量有着重要作用。本文对资产减值会计理论问题进行探讨并对实际应用情况进行分析,同时结合资产减值准则实施中需要解决的问题,提出进一步健全我国资产减值会计的建议。In reality the reasonable use and consummates property depreciation accountant unceasingly,dodges the risk regarding the enterprise,to improve the accounting information quality to have the influential role.This article carries on the discussion to the property depreciation accounting theory question and carries on the analysis to the practical application situation,simultaneously unifies the question which in the property depreciation criterion implementation needs to solve,proposed that further improves our country property depreciation accountant's suggestion.

关 键 词：资产减值 新会计准则 经济后果 

分 类 号：F233[经济管理—会计学]