我国资产减值会计规范的变化与实施中的问题

资产减值会计规范是会计中最富争议的规范之一。我国从上世纪九十年代初从对应收账款计提坏账准备开始,到2006年新企业会计准则颁布对所有的资产项目进行减值准备计提,资产减值会计规范发生了重大的变化,对企业的会计信息产生了直接的影响。本文回顾了我国企业资产减值会计规范的施行情况,揭示了原有规范存在的一些问题;然后通过新企业会计准则关于资产减值会计规范体系构成及其特征与主要变化的剖析,提出了我国企业实施新企业资产减值会计规范需要注意的一些问题。

The Changes about China's Asset Impairment Standard and Shortcomings

Asset impairment standard is one of the most controversial accounting standards.From providing allowance for bad debt on accounts receivable in the early 1990s in China,to promulgating the new accounting standards which require that impairment allowance should be provided for all asset items in 2006,the accounting standard about asset impairment has undergone great changes,which have caused a direct impact on the accounting information.The paper reviews the implementation of assets impairment standard in China,discloses some problems in the old standards,and then analyzes the characteristics and major changes about the asset impairment standard system in the new accounting standards.