资产减值会计的若干思考

本文从企业按照会计制度及相关准则规定 ,应当定期或者至少于每年年度终了对各项资产进行全面检查 ,并根据谨慎性原则的要求 ,合理地预计各项资产发生的损失 ,对可能发生的各项损失 ,计提资产减值准备 ,以确保资产的真实性 ,从而避免了资产的虚增导致利润的虚增的重要性开始 ,浅析了由于提取的各项资产减值准备计入当期损益 ,直接影响企业的会计报表。因此 ,企业在提高资产质量 ,进一步压缩水分的同时 ,也成为一些企业利用会计准则的灵活性 ,不完善性 ,来操纵会计利润 ,更被一些企业为了达到自身目的 ,进行随意调整利用的工具 ,针对目前这些利用会计手段造假的行为 ,提出几点建议 ,以达到确保会计报表的真实性 ,维护投资者利益的目的

Some thinking about accounting of asset devalue

The article is from the point of view of that corporation should audit the assets termly or at annually year-end according to the accounting policy and related regulations, moreover, the corporation ought to estimate loss of the assets reasonably in the light of accounting cautions principle to accrue provision for asset devaluation to ensure the trueness of the asset, accordingly to avoid the asset over estimation result in profit over estimation, also analyzed due to accrued provision for asset devaluation charge to current year profit, it'll directly affect company accounting profit. So, as corporation takes up with improving asset quality, further eliminating of non-value added information, they also using accounting flexibility principle and incompletion principle to manipulate the accounting profit. Some corporations so much as adjust and use these accounting tools optionally to achieve their own objectives. Proposal is advanced in this article to make sure the authenticity of accounting report and keep the benefits of the investors.