China's New Accounting System, Asset Impairment Accounting Research, Analysis And Countermeasures

2006 guidelines issued by the Ministry of Finance the new system, asset impairment test is one of the focuses of people's attention. This paper mainly focus on our new enterprise accounting system in this issue of impairment of assets, impairment of assets accounting, old and new contrast, the existing problems and countermeasures, and other aspects of conduct in-depth, systematic study. 2006 guidelines issued by the Ministry of Finance the new system, asset impairment test is one of the focuses of people's attention. Since 2000 the Ministry of Finance issued "Accounting Standard for Business Enterprises" will be extracted for impairment of the expanded from the original four to eight since the assets for impairment of certain listed companies has become a tool for manipulating profit, distorted the state has promulgated the original intention of this policy objective, to the enterprise's own business development and the social and economic development of the adverse effects. New guidelines an impairment of assets, profits of listed companies will be controlled behavior, for a deterrent effect, will enable listed companies to reflect more accurately the financial information.Through accounts receivable, inventory, investment, fixed assets, construction -in-progress assets and the impairment of intangible assets in the old and new contrast, pointed out that China's new asset impairment accounting by the characteristics; with the International Accounting Standards comparison, pointing out that China's asset impairment accounting in coordination with the international accounting, there are still some differences, we need to continue to work hard.New Asset impairment criteria in various aspects of a major change, the realization of the international convergence of accounting standards. However, due to some objective factors, new assets impairment criteria in the promotion and implementation of domestic still exist in certain difficulties. This requires a theoretical analysis and on the basis of practice, speeding up the pace of adapting to the new guidelines, strengthen market supervision and management, improve the quality of personnel, and give full play to the audit, asset impairment strict information disclosure system, as far as possible to improve accounting system.