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20 0 0年 12月 2 9日 ,财政部正式颁布了《企业会计制度》 ,《企业会计制度》的制定和实施是完善我国企业会计核算制度、统一企业会计核算标准、提高企业会计信息质量的有力措施。新颁布的《企业会计制度》在内容上作了较大的改动 ,特别是对资产的定义作了重新调整 ,并且扩大了资产减值准备的范围 ,资产减值准备由原来的四项扩大到八项 ,由于资产减值准备的计提影响到企业的财务状况和经营成果 ,也影响到政府部门、投资者、债权人等相关者的利益。在此 ,本文对如何计提资产减值准备及相关问题作进一步的探讨。
On December 29, 2000, the Ministry of Finance formally promulgated the enactment and implementation of “Accounting System for Business Enterprises” and “Accounting System for Business Enterprises”, which is to perfect the accounting system of enterprises in our country, unify the accounting standards of enterprises, and improve the quality of accounting information of enterprises Powerful measures. The newly promulgated “Accounting System for Business Enterprises” made major changes in its content. In particular, the definition of assets was readjusted and the scope of asset impairment provisions was expanded. The provision for impairment of assets increased from four to Eight items, as provision for impairment of assets affect the financial status and operating results, but also affect the interests of government departments, investors, creditors and other stakeholders. In this paper, this article on how to make provision for asset impairment and related issues for further discussion.