冶炼行业企业资产减值准备计提现状及其优化策略探讨——以驰宏锌锗公司为例  

Discussion on the Current Situation of Asset Impairment Provisioning of Smelting Industry Enterprises and Its Optimisation Strategy——Taking Chihong Zinc Germanium Company as an Example

作　　者：莫燕凌 Mo Yanling(College of Economics and Management,Hubei Minzu University,Enshi Hubei 445000,China)

机构地区：[1]湖北民族大学经济管理学院,湖北恩施445000

出　　处：《现代工业经济和信息化》2024年第6期246-247,共2页Modern Industrial Economy and Informationization

摘　　要：在会计行业来中,资产减值的有效认定,够在一定程度上反映企业资产的真实状况,是企业会计信息真实性、可比性的重要保证。然而在实际的工作中仍然存在利用计提资产减值准备随意调节利润等诸多的问题和现象,影响着企业正常的经营。结合具体案例,深入剖析了我国冶炼行业企业在资产减值准备计提方面的应用现状,揭示了实际操作中存在的各种问题,并针对这些问题提出了一系列切实可行的解决措施。通过此次研究,旨在为我国冶炼行业企业更加科学、规范地进行资产减值准备计提提供有益的参考和借鉴。The effective determination of asset impairment is enough to reflect the real status of enterprise assets to a certain extent,which is an important guarantee for the authenticity and comparability of enterprise accounting information.However,in practice,there are still many problems and phenomena such as the use of asset impairment provisions to adjust profits,affecting the normal operation of enterprises.Combined with specific cases,in-depth analysis of China's smelting industry enterprises in the current situation of the application of asset impairment provisioning,revealing the actual operation of the problems that exist in a variety of issues,and for these problems put forward a series of practical measures to solve the problem.Through the research of this paper,it aims to provide useful reference.

关 键 词：固定资产减值 市场经济 累计折旧 

分 类 号：F275.2[经济管理—企业管理]