关于资产减值准备的思考

八项"减值准备"的计提,目的是为了防止企业资产计量不实,造成虚夸利润和资产,体现了会计核算的谨慎性原则,为投资者提供可靠、相关的信息,但毕竟资产减值会计在我国仅处于起步阶段,相关的理论和实务尚不成熟和完善。本文拟从我国会计制度关于资产减值的确认、计量出发,分析存在的问题,并粗略提出几点建议。

Reflections on preparations for value-reduction of capital

The purpose of the eight preparations for assets impairment is to prevent the possibility of inaccurate measuring of the business's assets and exaggerated profits. The policy reflects the principle of prudence in the accounting system which can ensure reliable information for investors. As assets impairment accounting has just begun in our country, relevant theories and business are not mature yet, this paper offers some suggestions in regard to problems in the determination, accounting and analysis of assets impairment in our country.