资产减值中存在的问题及对策

目前,我国会计准则明确规定,企业可对固定资产、存货、在建工程、坏账准备等八项资产减值计提减值准备。在实际工作中,却存在确认与计量难度较大、滥用计提、外部监管难度大等问题。解决这些问题的对策是:赋予企业更多会计选择权;健全信息价格等时常机制;提高公司信息的透明度;健全法律法规;弱化企业通过计提资产减值准备对盈余进行操作的动机应。

Problems and the Strategy for Impairment of Assets

It is explicitly stipulated in Chinese accounting standard that enterprises could allocate reserves for eight items of asset impair- ments, including fixed assets, inventory, construction in process, and bad-debt. However, in accounting practices, the recognition and measurement of the reserves are difficuh; the reserves are often abused; the external supervision is difficult. In this connection, enterprises should be entitled with more accounting options; information and price systems must be improved; the transparency of corporate informa- tion should be upgraded. In addition, relative laws and regulations need to be completed and the drive of enterprises to manipulate earnings by means of asset impairment reserve must be weakened.