新会计准则下资产减值相关问题的探讨毕业论文.doc

本 科 毕 业 论 文 题 目 新会计准则下资产减值相关问题的探讨 学 院 专 业 财 务 管 理 班 级 学 号 学生姓名 指导教师  摘 要 在新发布的会计准则中，资产计价方式的改变引起世人的关注。公允价值的谨慎引入、资产减值会计处理的重大变革、金融资产的确认等会计问题成为此次新准则发布的亮点，一再引起学术界人士的讨论。其中新颁布的《企业会计准则第8号——资产减值》将资产减值准备作为一项单独的具体准则发布，体现了对资产减值的重视，标志着资产减值会计理论的新发展。 本论文首先从理论研究的角度，采用推理方法探讨资产、资产减值的实质，采用对比方法，探讨了新旧会计准则在资产减值方面的不同，并着重讨论了减值准备的转回、公允价值和资产组等变化较大的几个方面。其次用实证研究的方法，从存货跌价准备计提金额的前后变化验证上市公司有通过调整资产减值各项目之间的比例，为以后利用存货跌价准备等非流动资产减值进行盈余管理埋下了伏笔的迹象，从而证实了资产减值准备转回的不完善性。 关键词：Abstract Under the new accounting standards issued，denominated assets arising from changes in the way of the world ‘ s attention．The fair value of careful introduction of asset impairment accounting treatment of major changes，such as the recognition of financial assets into the new accounting guidelines issued by the bright spot，has attracted academics，business people to discuss．One of the promulgation of the new Enterprise Accounting Standards No．8-Impairment of Assets，impairment of assets as a separate release specific guidelines，reflects the importance of asset impairment，asset impairment accounting theory marks a new development．the essence of Asset and Asset Impairment, study the differences of recognition、measurement and disclosure between the New Accounting Standard and the old Enterprise Accounting System with contrast method and puts emphasis on discussing on reversing assets impairment、fair value and assets group which have large changes．Secondly, by using empirical research methods，from the change of inventory depreciation preparation amount，the following was verified，listed companies adjust the proportion of assets depreciation which prepare for the future use of earning management for inventory depreciation etc noncurrent assets imp