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粮霍
9 years ago
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4 Abstract Under the environment of drastic competitive market, risk and uncertainty that the enterprise faces are greater and greater, the profit ability of enterprise assets rises and fall too indefinitely, the vale of the assets has lost unalterable position. If enterprises continue simply to adopt historical cost to account, it will influence the true situations of enterprise assets and will give a great discount in useful quality of the financial report. The accounting for assets impairment comes into being complied with the situations at the historic moment and moves to maturity and perfect constantly. Although the accounting for assets impairment of our country has gotten certain development, it is at an early stage of development after all. It is necessary that remain to be perfect in theory and real affair. Accounting system and standard, as of standardize means that recognize, measure and report the economic activity, must grow with each passing hour. According to the changes of the macroeconomy environment and enterprise management mode, it makes he trends to adjust and perfect constantly. Entering the 1900s, the enormous change has taken place in accounting system and standard of our country. Our country begins from 1998 to require the listed company to carry four items of preparation ; promoted as eight items of preparation in These system and standards contain important accounting thoughts behind it, namely only to tamp assets and debts, it is reliable to make the profit of the report on the accounting statement. Say objectively, the changes of accounting criterion and accounting system have improved the quality of the accounting information greatly in recent years in china, but the change of criterion and imperfection will unavoidably be utilized by a few listed companies and that is unavoidable. Some listed companies do not hesitate to appeal t writing off hugely, plan to wait for the form through counting and withdraw assets impairment, washes and disinfect the balance sheet in order to achieve it s own goal. The abnormal phenomenon has brought unfavorable influence to our country and investors. In order to dispel the abnormal phenomenon, it is necessary to study the accounting problem of assets impairment comprehensively and systematically, to set up perfect accounting standard for assets impairment, and to carry out the assets impairment behavior of listed company for every side. In view of this, this thesis plans to proceed with the assets impairment s theory origin and historical development, expound the meaning of carrying the assets impairment, then analyze its theory base, recognize, measure and so on, carry on discussion to its policy select and financial processing. Finally, through analyzing the assets impairment s in influence of our country s companies appearing on market, I point forward the countermeasure and suggest, in order to achieve the operate standard of assets impairment and improve the quality of accounting s in formation. I

If enterprises continue simply to adopt historical cost to account, it will influence the true situations of enterprise assets and will give a great discount in useful quality of the financial report.

5 Key Words: Assets impairmentaccounting standardpolicyinfluence II

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我国原奶及乳制品安全生产和质量安全管理研究

我国原奶及乳制品安全生产和质量安全管理研究密级论文编号中国农业科学院硕士学位论文我国原奶及乳制品质量安全管理研究 Study on Quality and Safety Management of Raw Milk and Dairy Products in China 申请人 : 段成立指导教师 : 叶志华研究员张蕙杰研究员申请