| 我国上市股份有限公司资产减值的会计政策研究 |
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| 引用本文： | 隋玉明,王雪玲.我国上市股份有限公司资产减值的会计政策研究[J].昆明理工大学学报(社会科学),2008,8(12):65-70. |
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| 作者姓名： | 隋玉明 王雪玲 |
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| 作者单位： | [1]哈尔滨欣荣园林绿化有限公司,黑龙江哈尔滨150001 [2]黑龙江科技学院外语系,黑龙江哈尔滨150027 |
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| 基金项目： | 黑龙江省教育厅"十一五"规划课题"大学本科英语专业宽口径复合型人才培养研究"
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| 摘 要： | 在过去的十年中，我国上市公司面临的经济环境日趋复杂，企业资产所面临的减值风险呈现出放大趋势。资产减值会计逐渐成为会计理论研究和实务操作关注的热点问题。为了真实地反映企业资产的实际价值，为信息使用者提供对决策相关的信息，进一步发展完善资产减值会计成为必然。企业执行新的资产减值会计政策能够更加谨慎地确认当期收益，夯实资产价值，更加公允地反映企业的经营成果和财务状况。
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| 关 键 词： | 上市公司 资产减值 盈余管理 利润操纵 资产公允价值 |
On Accounting Principles of Assets Impairment of Listed Company Limited by Shares in China |
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| SUI Yu-ming,WANG Xue-ling.On Accounting Principles of Assets Impairment of Listed Company Limited by Shares in China[J].Journal of Kunming University of Science and Technology(Social Sciences),2008,8(12):65-70. |
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| Authors: | SUI Yu-ming WANG Xue-ling |
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| Institution: | SUI Yu-ming1,WANG Xue-ling2(1.Harbin Xinrong L,scaping Company Ltd.,Harbin 150001,2.English Department,Heilongjiang Institute of Science , Technology,Harbin 150027,China) |
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| Abstract: | In the past ten years,the impairment risk of listed companies in China is increasing in the complicated economic environment.Assets impairment accounting is becoming a hot topic in theoretical research and practical operation.Hence,it's necessary to further improve assets impairment accounting to disclose the real value of enterprise capital and provide relevant information on decision-making for users.Furthermore,the new accounting policy of asset impairment can confirm current profit carefully,fix capital... |
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| Keywords: | listed company assets impairment earnings management profit manipulation asset fair value |
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