| 应用固定资产减值准备会计的条件分析 |
| |
| 引用本文： | 朱清华.应用固定资产减值准备会计的条件分析[J].四川畜牧兽医学院学报,2006,4(1):86-88. |
| |
| 作者姓名： | 朱清华 |
| |
| 作者单位： | 西南大学经济管理学院,重庆北碚400716 |
| |
| 摘 要： | 基于我国特殊经济发展环境，固定资产减值准备会计的引入，对我国传统会计观念造成很大冲击，引发了许多新的会计问题。由于固定资产准备计提的可操作性受到限制，有些企业管理层利用资产减值准备操纵利润，进行盈余管理。为此，在目前我国应该限制固定资产减值会计的应用范围。企业要合理使用固定资产减值会计必须拥有优秀的会计师，建立完善的企业治理结构，依托成熟的资本市场。
|
| 关 键 词： | 固定资产减值准备 可收回金额 减值损失转回 治理结构 资本市场 |
| 文章编号： | 1672-5379（2006）01-0086-03 |
| 收稿时间： | 2005-10-27 |
CONDITION ANALYSIS OF THE APPLICATION OF FIXED ASSET VALUE REDUCTION PREPARATION ACCOUNTING |
| |
| ZHU Qing - hua.CONDITION ANALYSIS OF THE APPLICATION OF FIXED ASSET VALUE REDUCTION PREPARATION ACCOUNTING[J].Journal of Sichuan Institute of Animal Husbandry and Veterinary Medicine,2006,4(1):86-88. |
| |
| Authors: | ZHU Qing - hua |
| |
| Abstract: | The introduction of fixed asset value reduction preparation accounting into China has produced a big impact on the traditional accounting in the country and induced many problems in accounting practice. Owing to the limited maneuverability of fixed asset value reduction preparation, some business managers take advantage of asset value reduction preparation to operate the profit and carry on the earnings management. Therefore, the scope of application of reduction accounting should be limited in our country at present. Enterprises should employ outstanding accountants, establish a sound enterprise government structure and depend on the mature capital market so that they can use asset value reduction accounting reasonably. |
| |
| Keywords: | fixed asset value reduction preparation recoverable amount the value reduction preparation returns govemrnent structure capital market |
| 本文献已被 维普 等数据库收录！ |
