对制定我国资产减值会计准则的思考

我国现行的多个具体会计准则规定企业应该计提坏账准备等八项资产减值准备。但由于种种原因,许多企业计提资产减值准备的随意性很大,甚至有些企业利用计提八项准备进行盈余管理。文章分析了我国现行资产减值会计存在的问题及其原因,提出了应该及时制定和发布我国的资产减值会计准则,并对我国制定的资产减值会计准则的操作性、协调性等方面提出一些思考与建议。

Thinking About the Establishment of Our Country's Asset Devalue Accounting Rule

Our country's current《Enterprise account system》and several concrete accounting regulation reˉquest enterprise should calculate and distill8item asset disvalue prepare including bad debts prepare.,but beˉcause of various reasons,many of enterprise calculate and distill asset disvalue prepare optionally,Some enterˉprise use the calculate and distill8item prepare to carry out theory manipulation and surplus management,the article analyze the existing problem and its reason in our country's current asset disvalue accounting,bring forˉward that it should establish and promulgate our country's asset disvalue accounting regulation,and carry out thinking and suggestion about the manipulation and harmonization for our country to establish asset disvalue acˉcounting prepare.