摘  要：现阶段，许多企业不能够对资产的进行正确的评估，财务报告中资产的准确性严重影响了信息使用者的决策判断，使得公司在投资者心目中的信用度降低，资产减值会计的出现就是为了解决这一问题。近几年，资产减值会计在我国得到较为迅速的发展，然而还是属于初级阶段，无论从理论上看还是从具体准则规范上来看都与实务操作存在些问题。资产减值由于其任意性便利性和复杂性使得大量企业用之作为盈余操纵的工具，会计信息失真致使报表使用者出现决策失误，并且会影响到市场经济的发展。为了让信息使用者更好的做出相关决策，让市场迸发出更多健康活力，企业有必要对我国资产减值会计准则进行研究，并对其会计核算过程中出现的问题进行分析与探讨，给出相匹配的建议。73608

毕业论文关键词：资产减值,  会计信息,  资产组   

Abstract：At present, many enterprises are not able to correct assessment of the assets, in the financial report，the accuracy of the assets influence the decisions of information users seriously, the company credibility is reduced in the eyes of investors , the emergence of asset impairment accounting is to settle a matter。 In recent years, asset impairment accounting in our country has been developed more quickly, but belonging to the primary stage, no matter in theory or on the Specific rules of it ,pratical operation due to some problems。 Because of asset impairment complexity and randomicity of convenience makes a lot of business with as the tool of earnings main pulation,accounting information distortion causes report decision-making errors, and will affect the development of market economy。 Better make related decisions in order to make the information users, the more let market burst into health and vigor, it is necessary for China's asset impairment accounting standard for business enterprises, and the process of accounting problems arising from the analysis and discussion, matching Suggestions are presented。

Keywords： Asset impairment, the accounting information, asset group

目    录

1  引言 3

2  资产减值会计理论综述 3

2。1资产减值会计的理论概述 3

2。2  资产减值会计的理论依据释析 3

2。3资产减值会计的重要性 4

3  泰州线路器材资产减值现状介绍 4

4  泰州线路器材资产减值会计中存在的问题 5

4。1  资产减值金额难以可靠计量 5

4。2  利用减值准备操纵利润 6

4。3  资产组难以认定新准则引入资产组的概念 6

4。4  缺乏专业的会计人员 7

5  泰州线路器材资产减值会计对策建议 7

5。1  资产减值损失计量的正确判断 7

5。2  完善内部控制制度 8

5。3  加强对资产组的运用指导 8

5。4  加强对会计人员的培训 8

结   论 10

参 考 文 献 11

致谢 12

1  引言