试论资产减值会计

由于外部和内部的原因 ,资产不能完全收回时 ,根据资产的定义、相关性和稳健原则的要求 ,应当估计资产的可收回价值 ,并确认资产的减值。FASB和 IASC等都发布准则 ,对资产减值会计做出规范。我国资产减值现象较为严重 ,但资产减值会计规范却相对滞后 ,很长时间没有确认资产的减值 ,使得资产的账面价值与其实际价值相差甚远。《投资》准则颁布以后 ,要求在一定条件下对长期投资确认减值 ,但由于资产减值会计的复杂性 ,要求较多的人为判断 ,资产减值准备往往成为企业操纵利润的手段。《企业会计制度》和《无形资产》准则的发布 ,扩大了资产减值确认的范围 ,但仍未解决好可能发生的操纵行为。应在借鉴国外经验的基础上 ,及早制定切实可行的资产减值会计准则 ,以规范资产减值会计行为

On Accounting for Assets Impairment

For internal and external reasons, assets can't be fully recovered. According to the definition of assets, interrelation and the demand of steadiness, recoverable values of assets should be estimated, and assets impairment confirmed. FASB and IASC are standards of assets impairment. China has serious assets impairment, however, accounting standards for it are relatively backward. There has long been no confirmed assets impairment; and there exists a large gap between the real value of assets and the one on accounting books. With the publishing of Investment, long term investment assets impairment should be confirmed. Because of the complexity of assets impairment in accounting, personal judgement, preparation for assets impairment tends to be means to control profits. With the publishing of Business Accounting Regulations, Invisible Assets, the range of assets impairment has been changed. But still controlling behavior does exist. Learning from the experiences of foreign nations, practical assets impairment accounting regulations should be coming into existence to regulate the accounting behavior of assets impairment.