The Research On The Problem And Countermeasures Of Implementation Of Accounting Policy On Impairment Assets In Railway Vehicle System

On February 15, 2006, Ministry of Finance officially issued the new Enterprise Accountant Criterion. And the change of the provision for impairment of assets is a major characteristic. Speaking of the railway transport business,, he change of the provision for impairment of assets will be able to have the huge challenge for the railway assets management. At present, railway vehicle system manager and operate their recognized principles, provision of the ranges, methods and basis, examination and approval authority , responsible departments and asset impairment reversal according to the "the Railway Transportation Business Assets Impairment (Fall) Prepared Interim Procedures". Doses the new provision foe assets impairment have the influence on the prepared interim procedures ? How to perfect the management system of assets impairment on railway vehicle system?The main research method is criterion-based and some demonstration-based research is introduced. Firstly , at the base of domestic and abroad researches the article expounds the essence and theoretical system of assets impairment accounting, researches the actual state assets impairment accounting in China, finds substantive problems and make reason analysis. Secondly, the article researches the civil aviation, postal equivalent to trans-regional large state-owned transport industry guidelines for the implementation of the asset impairment of the existing problems , and prceeds policy analysis for the railway vehicle system implementation of the asset impairment criteria. Thirdly, the article takes a depot of the Nanchang Railway Bureau as an example, discusses the influence of new guidelines foe assets impairment of the railway vehicle system. Finally, the article gives advertises and Countermeasures on the existing problems of the implementation of the assets impairment criteria in the railway enterprises.