會(huì)計(jì)專(zhuān)業(yè)畢業(yè)論文范文

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1、山東大學(xué)本科畢業(yè)設(shè)計(jì)(論文)設(shè)計(jì)題目:資產(chǎn)減值會(huì)計(jì)研究指導(dǎo)教師：學(xué)號(hào)：姓名：2011年04月18日資產(chǎn)減值會(huì)計(jì)的研究摘要近年來(lái)，隨著經(jīng)濟(jì)環(huán)境的日益復(fù)雜和技術(shù)條件的不斷變化，資產(chǎn)減值問(wèn)題已經(jīng)引起各國(guó)會(huì)計(jì)理論界和實(shí)務(wù)界的普遍關(guān)注。因此，筆者認(rèn)為研究資產(chǎn)減值的理論與實(shí)務(wù)問(wèn)題具有現(xiàn)實(shí)意義。本文首先從資產(chǎn)減值會(huì)計(jì)的理論問(wèn)題入手，對(duì)其涉及的相關(guān)概念、理論依據(jù)與適用范圍進(jìn)行探討。其次，研究新會(huì)計(jì)準(zhǔn)則在資產(chǎn)減值確認(rèn)、計(jì)量的相關(guān)內(nèi)容，這是資產(chǎn)減值會(huì)計(jì)的核心問(wèn)題。再次，關(guān)于資產(chǎn)減值會(huì)計(jì)的實(shí)務(wù)應(yīng)用研究，從確認(rèn)、計(jì)量、記錄、披露等方面結(jié)合實(shí)際深入研究并引出存在的問(wèn)題。最后,針對(duì)前文我國(guó)資產(chǎn)減值會(huì)計(jì)規(guī)范和實(shí)務(wù)存在的

2、問(wèn)題，提出完善我國(guó)資產(chǎn)減值會(huì)計(jì)的若干建議。關(guān)鍵字：資產(chǎn)減值；資產(chǎn)減值會(huì)計(jì)；新會(huì)計(jì)準(zhǔn)則AccountantanalyzingofthepropertydepreciationABSTRACTNowadays,withthecomplicationofeconomicenvironmentandchangingoftechnology,accountantsandresearchershavealreadypaidcloseattentiontoassetsimpairment.Therefore,Ithinkithasimportantrealisticmeaningsthatresearc

3、hingonitstheoryandpracticalproblem.Atfirst,thispaperdrawsfromthetheoryquestionofimpairmentofassets,discussesthecorrelationconcepts,theoreticalfoundationandapplication.Inthesecondpart,thepaperanalysesnewaccountingstandardsforimpairmentofassetsintheidentification,measurementandinformationdisclosure.

4、Thispartisthecorequestionofassetsimpairmentaccounting.Inthethirdpartisassetimpairmentaccountingpracticesappliedresearch.Thepaperfindsproblemsfromthefullprocessofrecognition,measurement,recordanddisclosureonimpairmentofassets.Finally,thepaperintroducessomerecommendationsonimprovingassetimpairmentac

5、countinginourcountryagainsttheformerassetsimpairmentaccountingnormsandpracticesoftheexistingproblems.Keywords：assetsimpairment,accountingofassetimpairment,newaccountingstandards目錄一、關(guān)于資產(chǎn)減值的基本問(wèn)題1（一）資產(chǎn)減值基本概念11．資產(chǎn)12．資產(chǎn)減值的含義1(二）資產(chǎn)減值會(huì)計(jì)研究的理論依據(jù)1（三）新準(zhǔn)則適用的范圍2二、資產(chǎn)減值會(huì)計(jì)確認(rèn)和計(jì)量2（一）資產(chǎn)減值會(huì)計(jì)的確認(rèn)21．資產(chǎn)減值會(huì)計(jì)確認(rèn)標(biāo)準(zhǔn)22．資產(chǎn)減值會(huì)計(jì)確

6、認(rèn)基礎(chǔ)2（二）資產(chǎn)減值會(huì)計(jì)的計(jì)量31．資產(chǎn)減值會(huì)計(jì)的計(jì)量屬性32．資產(chǎn)減值會(huì)計(jì)的計(jì)量標(biāo)準(zhǔn)3三、資產(chǎn)減值會(huì)計(jì)應(yīng)用存在問(wèn)題的研究3（一）資產(chǎn)減值確認(rèn)規(guī)范中存在的問(wèn)題31．資產(chǎn)減值跡象的判斷32．資產(chǎn)減值轉(zhuǎn)回問(wèn)題43．資產(chǎn)組施行問(wèn)題4(二)資產(chǎn)可回收金額的計(jì)量問(wèn)題41．資產(chǎn)的公允價(jià)值難以定奪52．處置費(fèi)用不易確定53．現(xiàn)金流量現(xiàn)值難以確定5(三)資產(chǎn)減值準(zhǔn)備計(jì)提問(wèn)題5(四)資產(chǎn)減值信息的披露問(wèn)題5四、完善資產(chǎn)減值會(huì)計(jì)6（一）不斷完善和修訂資產(chǎn)減值會(huì)計(jì)準(zhǔn)則6（二）進(jìn)一步完善相關(guān)法律法規(guī)6（三）完善公司治理結(jié)構(gòu)，提高公司治理水平6（四）完善內(nèi)部控制制度6（五）提高會(huì)計(jì)人員綜合素質(zhì)7（六）完善經(jīng)營(yíng)者考

7、核和激勵(lì)的機(jī)制7參考文獻(xiàn)8資產(chǎn)減值會(huì)計(jì)研究在激烈競(jìng)爭(zhēng)的市場(chǎng)環(huán)境下，企業(yè)生產(chǎn)經(jīng)營(yíng)面臨的風(fēng)險(xiǎn)和不確定性越來(lái)越大，企業(yè)資產(chǎn)的盈利能力也失去了其在工業(yè)時(shí)代所具有的穩(wěn)定性，會(huì)計(jì)應(yīng)當(dāng)反映這種盈利能力的變化。因此，資產(chǎn)減值會(huì)計(jì)越來(lái)越受到各國(guó)會(huì)計(jì)理論界和實(shí)務(wù)界的普遍關(guān)注。2006年2月發(fā)布了新的會(huì)計(jì)準(zhǔn)則，在此次新《企業(yè)會(huì)計(jì)準(zhǔn)則》中，資產(chǎn)減值準(zhǔn)則是最復(fù)雜的準(zhǔn)則之一，它更加細(xì)化和明確了資產(chǎn)減值中的一些問(wèn)題，對(duì)資產(chǎn)減值的確認(rèn)、計(jì)量和報(bào)告進(jìn)行了