摘 要
合理计提资产减值，对于企业规避风险、提高会计信息质量有着重要作用。而近年来我国上市公司由于各种内在和外在的原因，利用资产减值操纵利润的现象十分严重。因此，在实践中合理利用并不断完善资产减值会计具有重大意义。我国财政部2006年2月15日颁布的《企业会计准这第8号—资产减值》的精髓在于反映企业资产价值的真实信息，通过财务报告向企业投资者，债权人提供高质量的对其决策有用的会计信息。本文从资产减值的相关理论出发，论述资产减值认定和会计问题的相关知识，本文来自优^文,论-文·网原文请找腾讯752018766 介绍资产减值认定的相关标准，分析了资产减值给企业带来的会计问题，提出了资产减值问题的会计处理措施，并总结出几点完善资产减值的建议。
C++计算一整数串的前n位和后n位关键词： 资产减值 资产认定 会计问题
ABSTRACT
Reasonable provision for asset impairment, for enterprises to avoid risks and improve the quality of accounting information plays an important role. Listed companies in China in recent years due to various internal and external reasons, use of assets, impairment of profit manipulation a very serious problem. Therefore, in practice and continue to improve rational use of significant asset impairment accounting. China's Ministry of Finance February 15, 2006 issued by the "Enterprise Accounting Standards that 8 - Impairment of Assets" the essence is to reflect the true value of enterprise information assets, through financial reports to corporate investors, creditors, high quality of its decision-usefulness of accounting information. This article from the impairment of assets related to theory, the paper identified impairment of assets and accounting issues related to knowledge in the relevant standards identified impairment of assets, analysis of asset impairment accounting issues brought to the enterprise, raised the issue of impairment of assets accounting measures, and summarizes the recommendations of several complete impairment of assets.
Key words: Impairment of assets；Assets identified；Accounting issues
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