The Study Of Assets Impairment Accounting In China

With China's economic transition to market economy, the reform of economic system and changes in corporate's external environment make the phenomenon of assets impairment appear frequently. In order to accurately reflect the real value of corporate assets and provide users with useful informations related to decision-making, to further improve assets impairment accounting has became the trend of the times.From the advent of Provision for doubtful debts in 1992 to the promulgation of《Accounting Standards for Corporate-Impairment of Assets》in February 15,2006,it can be said that the accounting standard for assets impairment are moving toward perfection gradually,and achieving convergence and equivalent with the international standard. However, in recent years,the annual reports of listed companies showed that ,to some extent,the impairment of assets are adopted as a tool to manipulate companies achievement,prettify finance actuality,escape supervise,therefore,reinforceing the reserach on accounting of asset impairment has special actual significance.The thesis,based on the previous production ,using the method combining standardize research and statistical analysis,studies some related issues on assets impairment accounting in five chapter. The thesis,starting from the theory foundation,recounts our country'norm of asset impairment development course,and then compares and analysize the norm of impairment of assets,anatomies financing data of listed companies using the method of statistical analysis,in order to identifies the existing problems in practice of assets impairment accounting in China and bring forward corresponding betterment measure. The thesis,in the the international concourse trend in accountant field,puts forward some sugesstion to perfectify and implement the norm in China's impairment of assets,thereby the material selected is relatively novel. Besides, the authur gathers and tidies up some data from listed companies'annual reports ,using diagram ,reflect the allocating impairment of assets reserve in China's listed companies clearly and roundly,and advances some reasonable proposes about improving the quality and external environment of listed companies.