现行资产减值会计存在的问题与对策建议现行资产减值会计 -word文档网

一、现行资产减值会计存在的问题及原因分析········································3

（一）没有明确规定计提时间··························································3

（二）计量属性缺乏同意标准··························································3

（三）计提被滥用··········································································4

（四）外部监管难度大····································································5

二、资产减值准备的改进建议·······························································6

1、完善企业法人治理结构，提高会计师的职业能力··························6

2、强化资产减值准备的独立审计···················································7

3、对于不同的计量标准实行统一规定·············································7

4、建立健全相关法律法规，强化相关主体的法律责任·······················7

三、结论····························································································8

内容摘要

摘要：我国企业会计制度中关于企业计提资产减值准备的规定，目的是为了避免企业资产的虚增导致利润的虚增，同时保证会计信息的真实性。但是一些不法公司却将资产减值准备演化为操纵利润、实施盈余管理的手段。本文对公司利用这种行为的原因进行了剖析，同时提出了一些相应的对策。