摘要:近些年來，新的資產(chǎn)減值會(huì)計(jì)政策備受會(huì)計(jì)界關(guān)注。資產(chǎn)減值的會(huì)計(jì)政策聯(lián)系著會(huì)計(jì)理論與會(huì)計(jì)實(shí)務(wù)，一方面受會(huì)計(jì)理論的影響，另一方面規(guī)范著會(huì)計(jì)實(shí)務(wù)操作，而且對(duì)企業(yè)的自身利益存在深遠(yuǎn)的影響。新準(zhǔn)則充分考慮了我國(guó)的市場(chǎng)經(jīng)濟(jì)條件，資產(chǎn)減值問題已然成為會(huì)計(jì)界的新亮點(diǎn)。

　　　本文以資產(chǎn)減值的會(huì)計(jì)政策為基礎(chǔ)，以宿遷東潤(rùn)機(jī)械制造有限公司（以下簡(jiǎn)稱東潤(rùn)）為研究對(duì)象，通過理論對(duì)比，數(shù)據(jù)對(duì)比，圖表描述等方法來論證資產(chǎn)減值的會(huì)計(jì)政策對(duì)企業(yè)的利潤(rùn)影響。本論文由四部分組成，第一部分是緒論，概述研究的背景；第二部分是相關(guān)理論概述，包括資產(chǎn)減值基本理論和會(huì)計(jì)政策基本理論；第三部分是數(shù)據(jù)分析，對(duì)東潤(rùn)的財(cái)務(wù)數(shù)據(jù)采用圖表對(duì)比，數(shù)據(jù)對(duì)比進(jìn)行具體分析；第四部分是思考與建議，在研究本論題產(chǎn)生的一些思考和建議。

關(guān)鍵詞 資產(chǎn)減值；會(huì)計(jì)政策；企業(yè)利潤(rùn)

Abstract:In recent years, the new impairment of assets accounting policy attracts much attention.  Impairment of assets accounting policy ties with accounting theory and accounting practice, on the one hand affected by accounting theory, on the other hand regulates accounting practice, and has profound influence on company self-interest. The new accounting standards takes full consider of market economy, Impairment of assets has become a new bright spot.

　　　This paper based on impairment of assets accounting policy, cases on Suqian Dongrun Machinery Manufacturing Co., Ltd. (Dongrun) ,to proof impairment of assets accounting policy impacts on Corporate profits by theoretical comparison, comparison of data, charts description etc. This paper consists of four parts, the first part is preface, outline background; The second part is theory review, including impairment of assets theory and accounting policy theory; The third part is the data analysis, through Dongrun financial data by means of charts comparison, comparison of the data making a specific analysis; The fourth part is thoughts and suggestions, which bings about in studying this paper.

Keywords: Impairment of assets  accounting policies  corporate profits 

目錄

1 緒論 1

1.1研究背景 1

1.1.1 國(guó)內(nèi)現(xiàn)狀 1

1.1.2 國(guó)外現(xiàn)狀 2

1.2研究綜述 2

1.3 研究意義與方法 3

1.3.1研究意義 3

1.3.2研究方法 3

1.3.3本論文框架結(jié)構(gòu) 4

2 基本理論概述 5

2.1資產(chǎn)減值的基本理論概述 5

2.1.1資產(chǎn)減值的定義 5

2.1.2資產(chǎn)減值已確認(rèn)損失是否允許轉(zhuǎn)回明細(xì)表 5

2.1.3資產(chǎn)減值損失的影響 5

2.1.4公允價(jià)值計(jì)價(jià)與資產(chǎn)減值的區(qū)別與聯(lián)系 6

2.2新舊準(zhǔn)則差異、新會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則差異 7

2.2.1新舊準(zhǔn)則的差異比較 7

2.2.2新會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則的主要差異 8

2.3會(huì)計(jì)政策的相關(guān)理論 8

2.3.1會(huì)計(jì)政策的定義 8

2.3.2會(huì)計(jì)政策變更的條件 8

2.3.3會(huì)計(jì)政策變更的處理方法——追溯調(diào)整法和未來適用法 8

2.3.4盈余管理與利潤(rùn)操縱 9

3對(duì)宿遷東潤(rùn)機(jī)械制造有限公司資產(chǎn)減值的數(shù)據(jù)分析 11

3.1新準(zhǔn)則下資產(chǎn)減值會(huì)計(jì)對(duì)東潤(rùn)利潤(rùn)的影響 11

3.1.1宿遷東潤(rùn)機(jī)械制造有限公司基本概況 11

3.1.2新準(zhǔn)則下資產(chǎn)減值會(huì)計(jì)政策對(duì)公司利潤(rùn)的影響 11

3.2資產(chǎn)減值在宿遷東潤(rùn)機(jī)械制造有限公司運(yùn)用的案例研究 11

3.2.1資產(chǎn)減值的會(huì)計(jì)政策在宿遷東潤(rùn)機(jī)械制造有限公司的運(yùn)用 12

3.2.2資產(chǎn)減值的會(huì)計(jì)政策在宿遷東潤(rùn)機(jī)械制造有限公司的運(yùn)用效果與影響 14

3.3對(duì)資產(chǎn)減值數(shù)據(jù)分析的小結(jié) 15

3.3.1新準(zhǔn)則下資產(chǎn)減值會(huì)計(jì)政策對(duì)企業(yè)利潤(rùn)的影響總結(jié) 15

3.3.2資產(chǎn)減值在宿遷東潤(rùn)機(jī)械制造有限公司運(yùn)用的總結(jié) 15

4對(duì)資產(chǎn)減值的會(huì)計(jì)政策的一些思考與建議 16

4.1對(duì)資產(chǎn)減值的會(huì)計(jì)政策的一些思考 16

4.1.1 對(duì)資產(chǎn)可能發(fā)生的減值的認(rèn)定中對(duì)資產(chǎn)減值跡象的判斷思考 16

4.1.2 對(duì)資產(chǎn)減值中壞賬準(zhǔn)備的計(jì)提比例問題的思考 16

4.2對(duì)資產(chǎn)減值的會(huì)計(jì)政策的發(fā)展建議 16

4.2.1 加強(qiáng)上市公司資產(chǎn)減值會(huì)計(jì)信息披露的透明度 16

4.2.2選擇更合理的業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo) 17

結(jié)論 18

致謝 19

參考文獻(xiàn) 20