The Research On Professional Judgment Of Impairment Of Assets In S Company

New Accounting Standard for Business Enterprises emphasize the quality of assets, "Accounting Standards for Business Enterprises No.8-Impairment of assets" is a strong guarantee of the quality of assets. However, the Accounting Standards for Business Enterprises is a kind of "principle", it can not supply more operating standards, the level of the Professional judgment have a direct impact on implementation effect of Impairment of assets, and then the quality of accounting information. In practice, the biggest problem for asset impairment accounting staff to handle the work is they do not know how to grasp the professional judgmentsbetter and more accurately, and this will directly affect asset quality, as well as the overall quality of accounting information. Based on the background, we discuss the Professional judgment of Impairment of assets.In this paper, we use game theory, institutional economics and risk theory to study the basic theory of asset impairment accounting professional judgments.First, it describes the Professional judgment and the basic theory of Impairment of assets; second, it analyzes the situation of the assets and accrual of provision for assets impairment of S company and focused on deficiencies and influence on Professional judgment of Impairment of assets of S company; it brings up the improvement of Professional judgment of Impairment of assets of S company. In this part of the discussion, it proposes the Whole train of thought and Workflow of Professional judgment of Impairment of assets, and then Recalculates S company's assets impairment using the scientific method; at last, summarize the Inspiration from the cases:standardizing the workflow of accrual of provision for assets impairment; build the standard base of assets impairment; using ideas and methods of asset valuation for reference; full collecting the asset-related information; field investigations.The innovation of this paper is:propose to establish asset impairment libraries and databases, so as to fully occupy all relevant regulations and information to determine the impairment of assets, ensure an objective and reliable judgments; paper also uses case comprehensively and systematically analysis of how to properly reference asset valuation method to effectively determine the impairment of assets, which is a highlight of this article.This paper argues that the ideas of improvement of Professional judgment of Impairment of assets is very feasibility. It Can solve the problem Professional judgment of Impairment of assets of the S company's; at the same time, the idea is universal applicability, it is able to improve the situation that it is difficult to judge on operations or accounting practices.