Study On The Asset Impairment Accounting Of Listed Companies In China

With the rapid development of world economy, market competition is more and more fierce, enterprises face the risk of rising, asset impairment phenomenon occurs frequently, asset impairment accounting has attracted extensive attention of the theory and practice. Time is shorter, asset impairment accounting development in our country starts late, from "two impairment stage" to the "four impairment preparation stage" to "stage" eight impairment provision, then to January l, 2007 on the implementation of the accounting standards for enterprises no. 8- asset impairment, in the short 20 years, the development of asset impairment accounting has experienced from scratch, never fully to the comprehensive process of asset impairment accounting standards constantly perfected. Compared with the old accounting standards, the new accounting standards to improve the relevant provisions of the asset impairment accounting, make its more comprehensive, standardized, in reference to the international accounting standards and the United States and other western developed countries, on the basis of accounting standards, the introduction of the asset group or combination of group assets, corporate assets and the fair value concept, but also takes into consideration the basic national conditions of our country, have made great development and progress. However, in practical work, listed companies using asset impairment to evade public supervision, operation operation profit phenomenon still exists, to a certain extent, asset impairment accounting has become the tool of the listed company earnings management. And, on a world scale, the development of asset impairment accounting in China and abroad level there is a certain gap, in both theory and practice there are many places need to perfect, realize the international convergence of accounting standards will be a tortuous and arduous process.This article adopts the method of combining normative research and statistical analysis, on the basis of predecessors’ research, studied our country listed company asset impairment accounting. First on the asset impairment accounting basic theory, this paper expounds the related concepts and theoretical basis of asset impairment accounting, and then compares the assets impairment accounting in our country, including the asset impairment accounting standards of comparative and international comparison between the old and the new two aspects, by comparison, to discuss foreign asset impairment accounting policy impact on asset impairment criteria in our country, then through using the method of empirical analysis, the provision for impairment of listed companies of our country’s situation has carried on the overall analysis and concrete analysis, trying to find out in the process of provision for impairment of listed companies in China, a series of problems and case analysis method, made a further study, in order to better understand the current situation of asset impairment accounting in our country, finally, aiming at the problems existing in the provision for impairment of assets of listed companies, listed companies from the asset impairment accounting standards, internal environment and external environment of listed company three aspects put forward relevant policy Suggestions, in order to perfect the asset impairment accounting in our country.