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摘要：长期以来，我国的企业界一直存在着高估资产价值的现象，所以，企业通过确认资产减值，可将长期积累的不良资产现象予以消化，提高资产的质量，使资产能够更加实际地反映企业未来获取经济利益的能力，并且，通过确认资产减值，还可以令企业减少当期应纳税额，增加企业自身积累，提高企业抵御风险的能力，另外，企业对外披露的会计信息中通过确认资产减值，可以使相关的利益者相信企业资产已得到优化，对企业盈利能力和抵御风险能力更加具有信心，然而，对企业资产减值会计核算只有在新颁布的企业会计准则和有关会计制度中作了几项特殊的规定，并未作出全面系统的规范，形成独立的资产减值准则为此，有必要对资产减值的相关问题进行探讨，以期推出资产减值会计准则。35960
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毕业论文关键词：资产减值；信息披露；资产减值会计准则
Study on some accounting problems of asset impairment
Abstract: For a long time, the business circles of our country has been the existence of overestimation of the value of the assets, therefore, enterprises through the recognition of asset impairment, the phenomenon of long-term accumulation of non-performing assets to be digested, improve the quality of the assets, the assets can realistically reflect the future ability to obtain economic benefits, and, through the confirmation of the impairment of assets, you can also make the enterprise to reduce the current taxable amount, increase the accumulation of their own, improve the ability to resist risks, enterprises in addition, external disclosure of corporate accounting information through the confirmation of the impairment of assets, can make the relevant stakeholders believe that corporate assets have been optimized, with more confidence, to the enterprise profitability and ability to resist risks however, for enterprise asset impairment accounting only in the promulgation of the new accounting standards and the accounting system has made some special provisions, did not make a comprehensive system of norms, the formation of the independent asset impairment criteria for this, it is necessary to investigate the impairment of assets, in order to launch the asset impairment accounting standards
Key words：asset impairment；information disclosure；asset impairment accounting standards.
目录
引言 1
研究背景 1
研究意义 1
一、资产减值的概述 2
（一）资产减值的定义及特点 2
1、资产减值会计的定义 2
2、资产减值会计的特点 2
（二）资产减值会计的理论基础 2
1、委托代理理论 2
2、资本保全观念 3
3、会计原则与资产减值 3
二、资产减值会计的确认与计量 4
（一）资产减值会计的确认 4
1、资产减值会计的确认标准 4
2、资产减值会计确认的方法 4
3、资产减值会计确认的时间 4
（二）资产减值会计的计量 5
1、资产减值的计量属性 5
2、资产减值计量方法的选择 6
三、资产减值会计存在的问题及动因 7
（一）资产减值会计存在的问题。 7
1、确认与计量难度较大 7
2、计提减值的滥用 7
3、外部监管难度大 7
4、资产减值会计的信息披露存在问题 7
（二）资产减值会计问题的动因分析 7
1、确认与计量难度大的动因分析 7