HK公司资产减值会计实务应用研究

发布时间：2018-04-30 07:00

本文选题：资产减值会计 + 资产减值损失　；参考：《吉林财经大学》2017年硕士论文

【摘要】：随着全球经济的飞速发展,企业的经营环境不断的变化,导致企业的经营前景充满了风险以及不确定性因素,使企业的盈利能力失去了以往的平衡。为了保证企业自身的盈利状况,上市公司利用会计手段粉饰公司的财务报表,以达到美化财务数据的目的,从而吸引投资者进行投资获得收益。由于资产减值会计的特殊性,使其成为企业调节利润的主要手段。所以近几年来,资产减值受到了普遍的关注,我国也相继地颁布了与资产减值相关的法律法规。通过借鉴国际上先进经验并且结合我国经济发展的实际情况,资产减值作为新增项出现在2006版企业会计准则中。并且对资产减值会计的确认、计量以及披露等方面形成了严格的规定,体现资产的真实性,为财务信息使用者提供真实、相关的会计信息。综上所述,本文在借鉴国内外学者研究的基础上,从资产减值会计相关的理论分析入手,以案例分析法和文献研究法作为主要研究方法,研究资产减值实务运用的现状,以及在确认、计量、转回与披露的过程中出现的问题。本文以HK公司为例,对其2010年度至2015年度公司资产减值损失的计提与转回对利润的影响进行分析,主要发现了如下问题:公司财务人员判断能力的不足;流动资产仍能转回影响利润,主要是通过单项金额的计提与转回的方式操纵利润;利用长期资产可以计提但不可转回的方式调节利润;信息披露制度的不完整以及审计机构未起到监督作用等。最后,分别从企业内部管理方面与企业外部环境两方面提出相应的建议。通过以上分析,本文对规范公司资产减值会计实务应用提出了独到的理解和建议。
[Abstract]:With the rapid development of the global economy, the business environment of the enterprise is constantly changing, which leads to the business prospect full of risks and uncertainties, so that the profitability of the enterprise has lost its previous balance. In order to ensure the profit situation of the enterprise, the listed company uses the accounting method to whitewash the company's financial statements, to achieve the purpose of beautifying the financial data, thus attracting the investors to invest to obtain the income. Because of the particularity of asset impairment accounting, it becomes the main means of adjusting profits. Therefore, in recent years, asset impairment has received widespread attention, and China has promulgated laws and regulations related to asset impairment one after another. Through drawing lessons from the international advanced experience and combining with the actual situation of our country's economic development, the impairment of assets appears as a new item in the 2006 edition of Enterprise Accounting Standards. And the recognition, measurement and disclosure of assets impairment accounting have formed strict regulations to reflect the authenticity of assets and provide real and relevant accounting information for financial information users. To sum up, based on the research of domestic and foreign scholars, this paper starts with the theoretical analysis of asset impairment accounting, taking case analysis and literature research as the main research methods, to study the current situation of the application of asset impairment practice. And problems in the process of confirmation, measurement, reversal and disclosure. Taking HK Company as an example, this paper analyzes the influence of the loss of assets impairment from 2010 to 2015 on the profit of HK Company. The main findings are as follows: the lack of judgment ability of the financial personnel of the company; The current assets can still be transferred back to affect profits, mainly through the method of single item amount's drawing and turning, adjusting profits by the way that long-term assets can be collected but can not be turned back. The incomplete information disclosure system and audit institutions have not played a supervisory role. Finally, the corresponding suggestions are put forward from the aspects of internal management and external environment. Through the above analysis, this paper puts forward the original understanding and suggestion to standardize the practical application of assets impairment accounting.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F425

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