我国上市公司资产减值若干问题研究

财政部于2006年2月15日发布了《企业会计准则第8号—资产减值》,并规定2007年1月1日起在上市公司中执行。文章从资产减值会计的基本理论问题入手,对其相关概念、理论基础进行探讨,并对新资产减值准则在资产减值确认、计量和信息披露等方面的规定进行分析,然后结合对我国目前上市公司资产减值会计政策执行情况,指出了新资产减值准则的实施对上市公司造成的影响,并提出了可能会影响新会计准则实施的一些问题,最后提出了如何健全我国资产减值会计的几点意见。

Research on the Asset Impairment in China's Listed Companies

Finance Ministry has issued Accounting Standards for Enterprises No. 8-asset impairment on February 15,2006 and implemented it on January 1,2007.The paper studies the theory of asset impairment,the related concepts and theories,analyzes the confirmation,measurement and information disclosure of asset impairment in the new accounting standards for asset impairment.Then,the paper proposes the influence brought by the new asset impairment standards,puts forward some questions on the execution of new accounting...