Study On The Asset Impairments Accounting Application Of Chinese Enterprises

This thesis carries out studies around the asset impairments accounting application in non-listed enterprises, and makes comprehensive and systemic research on the theories and methods in the asset impairments accounting.Firstly, the paper starts with the background of studying, illuminating the operation of asset impairment accounting in the non-listed enterprises, and the capability, the technique level and the attitude of accountants applying the asset impairments accounting. Thus, the study has important practical significance.Secondly, the paper engages in systemic research on the theories of the asset impairments accounting. The author performs research started from the meaning of asset as well as asset impairments and the theoretical foundation of asset impairment accounting, and demonstrates the relationship between asset impairment accounting and business assets denominated, accounting objectives and the principles of sound-connected. In this part, the author also introduces the development of China's asset impairment accounting and certain provisions of the asset impairment related to corporate accounting system.Thirdly, on the basis of theories research, the author makes particular explanations on the design, the issuance and the callback of the questionnaire, and other issues. The results coordinated and analyzed from the questionnaire indicate that, at the application of asset impairment accounting, foreign-funded enterprises is superior to internal and external capital enterprise, large enterprises is superior to small ones, and enterprises in the economically developed areas is superior to those in under-developed districts.Finally, the author makes deep analysis of the origin which causes the difference of the application of the impairment of assets accounting in non-listed enterprises, and concludes the main reasons which include the Gradual course of china's Asset impairments accounting innovation, the flaw of present assets impairment policy, the deficiency of the qualification that enterprises applying Asset impairments accounting and the external condition to carry out the policy. In view of these reasons, the author proposed the countermeasure suggestions.