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摘要： 一直以来，资产减值会计都是会计学界讨论的热点。纵观我国的资产减值会计的发展历程。可以分为以下几个阶段，从无到有，从“二项计提”再到“四项计提”再到“八项计提”，以及2006年2月15日颁布的新的会计准则体系第8号准则《资产减值》准则。新资产减值准则的实施明确了减值迹象的认定，规范了资产减值金额的确定的标准，禁止了已计提的长期资产减值准备在后续期间价值恢复时的转回等等,而资产减值的这些规定和变更的目的在于压缩上市公司利用资产减值会计进行盈余管理的活动(刘玉廷,2006)。但新资产减值准备在具体的实施过程中是否能到达预期的目的，是否能够合理的控制上市公司利用资产减值进行盈余管理，这仍然存在一些问题。对此，本论文首先研究资产减值准备的具体现实意义以及出台背景，并结合国外对资产减值准备的规定进行比较分析，最终在结合相关的的上市公司进行具体的分析理解，并相应地提出一些建议和分析。10172
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关键词： 资产减值准备；新准则；上市公司；国际会计准则；资产减值迹象
Provision for asset impairment on the financial situation of enterprises
Abstract：Has been a hot topic of asset impairment accounting is accounting academics. Throughout the course of development of China's asset impairment accounting. Can be pided into several stages, from scratch, from the "provision" to "four" to "Eight Allowance are made, as well as the promulgation of the new accounting standards on February 15, 2006 IFRS 8 "impairment of Assets" of the system guidelines. The implementation of the new asset impairment criteria clear indications of impairment are identified, standardized criteria established for the amount of impairment is prohibited during subsequent recovery of the value of the reversal of the provision of long-term asset impairment provision, and impairment of assets of these provisions and the purpose of the change is to compress the listed company asset impairment accounting earnings management activities (Liu Yu Ting, 2006). New assets impairment provision in the specific implementation process to reach the intended purpose, and whether the reasonable control of listed companies Impairment of assets to manage earnings, there are still some problems. In this regard, we first study the impairment of assets specific practical significance as well as the introduction of background, combined with a comparative analysis of the provisions of the impairment of assets, eventually combined with the relevant listed company specific analysis to understand and proposed some advice and analysis.
Keywords: new standards for asset impairment listed companies IAS impairment of the asset
目录
序言 1
（一）论文的选题目的和意义 1
（二）研究思路和论文结构 1
（三）本课题研究过程中存在的不足 2
1、相关会计规定不完善，现有规定可操作性不强 2
2、资产减值准备计提标准的多重性 2
3、自身存在的一些主观因素 2
一 、新会计准则下资产减值准备的总概述 3
(一) 资产减值准备的概念和相关实质 3
（二）八项减值准备提出的背景 3
（三）资产减值会计准则的意义 4
二、 资产减值准备对上市公司的影响 5
（一）浅谈资产减值准备的新旧会计准则的演变过程 5
（二） 新旧会计准则的具体差异以及其对上市公司的影响 5