摘 要
资产减值会计作为财务会计的重要组成部分，在我国上市公司中的应用具有重要的现实意义。随着市场经济的发展和企业竞争的加剧，资产价值波动频繁，准确反映企业资产价值成为迫切需求，此为研究背景。本研究旨在探讨资产减值会计在我国上市公司的实践情况，分析其应用效果并提出改进建议，以期提高企业会计信息质量，保护投资者利益，这是研究目的。采用文献研究法梳理相关理论基础，运用案例分析法选取具有代表性的上市公司进行深入剖析，同时借助统计分析法对大量样本数据进行处理，此为研究方法。研究发现，我国上市公司在资产减值会计的应用中存在一些问题，如减值测试不充分、信息披露不规范等，但整体上能够遵循会计准则要求，部分企业在资产减值管理方面积累了有益经验，这是研究结果。结论指出，资产减值会计在我国上市公司的应用虽面临挑战，但通过完善制度建设、加强内部控制、提高人员素质等措施可有效应对。
关键词：资产减值会计 上市公司 会计信息质量
Abstract
As an important part of financial accounting, the application of asset impairment accounting in listed companies in China has important practical significance. With the development of market economy and the intensification of enterprise competition, the value of assets fluctuates frequently, and it becomes an urgent need to accurately reflect the value of enterprises, which is the research background. This study aims to explore the practice of asset impairment accounting in listed companies in China, analyze its application effect and put forward suggestions for improvement, in order to improve the quality of enterprise accounting information and protect the interests of investors, which is the research purpose. The literature research method is used to sort out the relevant theoretical basis, the case analysis method is used to select representative listed companies for in-depth analysis, and a large number of sample data is processed, which is the research method. It is found that there are some problems in the application of asset impairment accounting in listed companies in China, such as insufficient impairment test, non-standard information disclosure, etc. However, on the whole, they can follow the requirements of accounting standards, and some enterprises have accumulated useful experience in asset impairment management, which is the result of research. The conclusion points out that although the application of asset impairment accounting in listed companies in China is facing challenges, it can be effectively handled by improving the system construction, strengthening the internal control and improving the quality of personnel.
Keyword:Asset Impairment Accounting Listed Companies Accounting Information Quality
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2资产减值会计的理论基础 2
2.1资产减值会计概念界定 2
2.2相关会计准则解析 3
2.3资产减值会计信息质量要求 3
3我国上市公司资产减值实践分析 4
3.1上市公司资产减值现状调查 4
3.2主要资产减值类型及特点 5
3.3资产减值测试流程与方法 5
4资产减值会计应用中的问题及对策 6
4.1实践中存在的主要问题 6
4.2问题成因分析 6
4.3改善资产减值会计应用的建议 7
结论 8
参考文献 9
致谢 10
资产减值会计作为财务会计的重要组成部分，在我国上市公司中的应用具有重要的现实意义。随着市场经济的发展和企业竞争的加剧，资产价值波动频繁，准确反映企业资产价值成为迫切需求，此为研究背景。本研究旨在探讨资产减值会计在我国上市公司的实践情况，分析其应用效果并提出改进建议，以期提高企业会计信息质量，保护投资者利益，这是研究目的。采用文献研究法梳理相关理论基础，运用案例分析法选取具有代表性的上市公司进行深入剖析，同时借助统计分析法对大量样本数据进行处理，此为研究方法。研究发现，我国上市公司在资产减值会计的应用中存在一些问题，如减值测试不充分、信息披露不规范等，但整体上能够遵循会计准则要求，部分企业在资产减值管理方面积累了有益经验，这是研究结果。结论指出，资产减值会计在我国上市公司的应用虽面临挑战，但通过完善制度建设、加强内部控制、提高人员素质等措施可有效应对。
关键词：资产减值会计 上市公司 会计信息质量
Abstract
As an important part of financial accounting, the application of asset impairment accounting in listed companies in China has important practical significance. With the development of market economy and the intensification of enterprise competition, the value of assets fluctuates frequently, and it becomes an urgent need to accurately reflect the value of enterprises, which is the research background. This study aims to explore the practice of asset impairment accounting in listed companies in China, analyze its application effect and put forward suggestions for improvement, in order to improve the quality of enterprise accounting information and protect the interests of investors, which is the research purpose. The literature research method is used to sort out the relevant theoretical basis, the case analysis method is used to select representative listed companies for in-depth analysis, and a large number of sample data is processed, which is the research method. It is found that there are some problems in the application of asset impairment accounting in listed companies in China, such as insufficient impairment test, non-standard information disclosure, etc. However, on the whole, they can follow the requirements of accounting standards, and some enterprises have accumulated useful experience in asset impairment management, which is the result of research. The conclusion points out that although the application of asset impairment accounting in listed companies in China is facing challenges, it can be effectively handled by improving the system construction, strengthening the internal control and improving the quality of personnel.
Keyword:Asset Impairment Accounting Listed Companies Accounting Information Quality
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2资产减值会计的理论基础 2
2.1资产减值会计概念界定 2
2.2相关会计准则解析 3
2.3资产减值会计信息质量要求 3
3我国上市公司资产减值实践分析 4
3.1上市公司资产减值现状调查 4
3.2主要资产减值类型及特点 5
3.3资产减值测试流程与方法 5
4资产减值会计应用中的问题及对策 6
4.1实践中存在的主要问题 6
4.2问题成因分析 6
4.3改善资产减值会计应用的建议 7
结论 8
参考文献 9
致谢 10
