试论资产减值内控制度的完善

上市公司计提八项资产减值准备对提高会计信息可靠性有重要作用, 但要保证其作用的发挥必须建立与之配套的、具有可操作性的八项资产减值内部控制制度。尽管大部分上市公司都按证监会的要求建立了计提资产减值准备的内部控制制度, 但其中的相当一部分是“形备而实不至”。解决问题的关键是完善资产减值内部控制制度。完善的重点在于解决四个问题: 不相容职务的分离、科学的分级授权审批、审计监督机制构建、制度环境建设。

Tentative on Improvement of the Internal Control System for Asset Impairment

The reliability of accounting information about reserve for eight items of asset impairments is not optimistic.One of the main causes is from lack of the complied and operative internal control system for asset impairments.Although mo st of listed companies have established the internal control system for asset im pairments according to the requirements of SEC,many of them are form over status .The critical measure is to improve the current internal control system for asse t impairments,which includes the following points:segregation of incompatible du ties,scientific authority at different levels,establishment of monitoring mechan ism,system environment construction.