Study On The Application Of Asset Impairment Accounting For Listing Corporation In China

With the coming of information society and knowledge economy, enterpriseexternal environment is in constant change. The outlook for business is full ofuncertainty and risk factors, enterprise assets profitability will lose the stability of thepast, the impairment risk increasing, So that the company’s assets appeared very seriousphenomena of "bubble", is not conducive to information users to make the correcteconomic decision. So the asset impairment accounting become the focus of theaccounting theory research at home and abroad, but the development of assetimpairment accounting in our country is still imperfect, a lot of listed company assetimpairment accounting as company earnings management tools. Therefore, our countryin2006promulgated The accounting standards for enterprises no.8asset impairment,new standards for assets impairment accounting confirmation, measurement anddisclosure of information have made strict rules, so that more real fair response the realvalue of the assets, provide investors with the accounting information related todecision-making.In view of this, this article begin with the analysis of asset impairment accountingtheory in learning and absorbing predecessors’ research results, on the basis of theliterature reading, combining qualitative analysis with quantitative analysis, normativeanalysis and empirical analysis on the method of combining the listed companies inChina in the application of asset impairment accounting problems and relevant causesare analyzed, and combining the current situation of the listed company assetimpairment accounting application in China put forward the correspondingcountermeasures and Suggestions.First of all, the asset impairment accounting has carried on the theoretical analysis,including the overview of asset impairment accounting, confirmation, measurement anddisclosure for the research of the listed company asset impairment accountingapplication laid a theoretical basis.Secondly, we do empirical research on China’s a-share listed companies sample,and supplemented by the typical cases of listed companies demonstrates the currentsituation of the assets impairment of listed companies in China is not optimistic, andanalyzes its reasons. Finally, according to the cause of the problem and the influence factors ofprovision for assets impairment, puts forward the Suggestions on improving our countrylisted company asset impairment accounting. Mainly includes: perfecting the relatedaccounting standards, improve the market price and market information, improve theperformance evaluation system, and optimize the corporate governance structure oflisted companies, improve accounting personnel quality, and improve the system ofcertified public accountants and so on five aspects.