金融资产减值论文资料.doc

高等教育自学考试毕业论文封面 市地：*** ***日 专 业 * 姓名 *** 联系电话 *** 准考证号 *** 通讯地址 *** 邮编 *** 论文题目 金融资产减值的会计处理探究 论文 页数 *** 指导老师 **** 指 导 教 师 评 估 签名 评 审 意 见 签名 答 辩 评 语 签名 毕业考核成绩 主考院校盖章 年 月 日 摘 要 随着市场化进程的加深，以及更加灵活的会计制度的实施，金融资产减值问题已经引起了各国会计理论界和实务界的普遍关注。对于金融资产减值会计的研究,在我国是随着经济的发展不断提高和完善的,同时它也是一个从无到有、从认识粗浅到比较科学的过程。我国根据新准则对资产要素的重新分类及对资产减值会计的重新规范，就企业金融资产减值核算的适用准则、计提准备的范围、金融资产减值损失的确认计量与可否转回等方面进行了新的探讨。本文围绕金融资产减值的会计处理进行讨论，在研究金融资产减值的性质和判断的基础上，分析了金融资产减值的会计处理的实施，以便适应新时期的新规则，并对金融资产减值的会计处理和在会计处理过程中所出现的有关问题,分析其产生的原因并提出解决这些问题的对策。 关键词：金融资产减值；新规则；会计处理；问题；对策 Abstract With the deepening of the process of Marketization,And the implementation of more flexible accounting system,The problem of impairment of financial assets has caused widespread concern of all accounting theory and Practice.For the study of financial asset impairment accounting,In our country, along with economic development and constantly improve and perfect,At the same time it is also a scratch, from the shallow to process more scientific understanding.In China, according to the new criterion to the classification of assets and impairment of assets accounting to specification,The new study to confirm the measurement suitable criterion, impairment of financial assets accounting provision for impairment of financial assets loss range, and whether to return and so on.This paper focuses on the accounting treatment of financial assets impairment are discussed, based on the nature and the judgment of the impairment of financial assets, analysis of the financial asset impairment accounting implementation, so as to adapt to the new rules in the new period, and the accounting treatment of financial assets impairment and appeared in the accounting process related problems, analysis the reasons and put forward the countermeasures to solve these problems. Key Words：financial assets impairment; new regulations; accounting treatment; problems; countermeasure