The Investigation Of The Quality Of Accounting Information Based On The Impairment Of Asset

As a focal point in a lot of investigation of accounting theory and practice, accounting information is the important foundation according to which government,investor and creditor make economic policy. And the quality of the accounting information influences the decision-making effect of the information users, therefore it becomes a eternal theme in the study of the accounting theory. The quality of the accounting information can be affected by many factors, one of the important factors is the impairment of asset. Dealing with the impairment of asset correctly is the basic guarantee of providing accounting information with high quality, and make the accounting information more reliable, more interrelated and more useful.This article investigates the quality of the accounting information from the point of the impairment of asset., and look for the relation between the impairment of asset and the quality of the accounting information by the analysis of the case. And propose the suggestion of myself about the problems on the formulation, implementation and monitoring of the impairment criteria. Thorough the investigation of this article, to provide the accounting information with higher quality on the base of a true reflect of the value of the asset.This article was divided into five parts, the overall structural framework of this article is as follows:PartⅠ:This part will describe the topic motivation, the theoretical and practical value of this article. At the same time introduce the domestic and foreign literature review about this topic. And this article's theme will be clearly depicted.PartⅡ:Introduce the relevant basic theoretical knowledge and the concept and content of the quality of accounting information quality and the impairment of asset. Simultaneously expound the characteristics of the quality of accounting information and the core issues of the impairment of asset. This part also explains the relation between the impairment of asset and the quality of accounting information.PartⅢ:This part will study and analyze the problem according to the case of ShuangHui Group. Through investigating the impact of the impairment of assets to the quality of accounting information, to analyze the influence of the recognition, measurement, presentation and rewind of the impairment of asset to the quality of accounting information, and get the final conclusions.PartⅣ:Analyze the found problems and the current situation with the case, and raise the issues from the perspectives of formulation, implementation and monitoring of the impairment criteria, and propose treatment recommendation from the perspectives of criteria, internal control and external supervision.PartⅤ:Describe the limitation of the research method and research material, and look ahead the future study.