企业资产减值会计的应用问题研究摘要市场经济的快速发展和科学技术的进步，使企业的资产面临减值的风险加剧，信息使用者对资产减值的信息质量要求也在不断地提高，资产减值已经成为各国会计普遍关注的热点问题之一。我国对资产减值会计的研究和运用虽然已经取得了一定的进展，但相关的制度规范仍不够完善，政策的灵活性和不完善性赋予了企业更多职业判断的权利，导致资产减值会计在应用中出现了很多问题。因此，针对资产减值会计应用问题进行研究，采用定性分析的方法，借鉴国际会计准则，对资产减值的确认、计量与披露进行规范分析，分析我国资产减值会计应用的现状、存在的问题，并剖析其根源，提出解决问题的方法，对规范我国资产减值会计应用具有一定的现实意义。
关键词：资产减值；资产减值会计；减值计量；利润操纵
Research on The Application of Impairment of Enterprise Assets Accounting
Abstract
With the development of market economy and the advance of science and technology, the enterprise faces much more risk, and it also much influences the assets of enterprise. Nowadays, impairment of assets is becoming a hot point cared by many people and the accounting circle has made a great progress in the research of the impairment of assets. The research and application of assets impairment accounting in China is late. So, it is not very perfect no matter in the theoretical research, concrete norms or in the process of operation. Seeing that a great deal of questions exist in the application of assets impairment accounting, it is necessary to discuss the recognition, measurement and disclosure of the impairment of assets accounting in model of international accounting standard. And with the qualitative analysis methods, it analyzed the status, problems of the impairment of assets in China and listed the solutions for problems in the use of the impairment of assets accounting. Therefore, the research on the theory and practice problems of impairment of assets accounting has important realistic meanings.
Key words: impairment of assets;impairment of assets accounting; impairment measurement; manipulating profit
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