However , it was only around 10 years for the development of assets depreciation accounting in china ; consequently , there was still a long way to go both in practice and in theory . this paper discusses the confirmation , calculation and disclosure of assets depreciation accounting from the basic theory of impairment of assets accounting 该部分分析了影响资产减值会计方法的因素,并将现行会计制度与新资产减值会计准则进行了对比,以便于我们更好的理解资产减值新准则的精髓,应用于实践工作中。
The third part is the key part of this paper to conclude that the execution of 8 items of impairment of assets reserves by the listed companies is incomplete ; the allocation of impairment of assets reserves may improve quality of asset ; the execution of impairment of assets accounting policy has impact on the profit of listed companies ; different economic motivations have influence on the execution of impairment of assets accounting , the listed companies which is converting their deficit or re - offering stock will choose low asset deprecation rate , while the others in deficit or with motivations for flat profit may select higher rate . the fourth part puts forward some suggestions on the development of assets depreciation accounting system in china based on the immature situation of assets depreciation accounting 通过对2001年上市公司执行资产减值政策的执行行为进行分析，得出结论：上市公司执行八项资产减值准备并不完全；资产减值准备的计提能提高资产的质量；资产减值会计政策的执行对上市公司的利润有影响；不同的经济动机对资产减值会计政策的执行行为有一定的影响，具有扭亏、配股、临界动机的上市公司一般会选择较低的资产减值计提比例，具有亏损、利润平滑动机的上市公司一般会选择较高的资产减值计提比例。
Impairment of assets accounting is a kind of theory and technique that meet the need of the development of social - economic environment . it embodied the qualitative limit of accounting information in terms of the useful for decision - making view . the essence of impairment of assets accounting is to make financial statement reflect the true value of assets 资产减值会计是适应社会经济环境发展需要而产生的会计理论和方法，体现了决策有用性会计目标对会计信息质量的要求，其实质是使会计报表反映资产的真实价值。
In the first place , this paper researched the theory basis of asset impairment . then analyzed and compared sfas no . 144 " accounting for the impairment or disposal of long - lived assets " and ias no . 36 " impairment of assets " , and paid attention to recognition and measurement . there were many worthy points to be reference by us 然后比较分析了sfasno . 144 《长期资产减值和处置的会计处理》和iasno . 36 《资产减值》中有关长期资产减值的规定，重点分析了两者在资产减值确认和计量上采取的不同方法和原因，其中有很多值得我国会计制度借鉴之处。
In order to change the situation , around 1999 , treasury department released the regulation supplement and accounting rule for allocating impairment of assets reserve on short ? term investment , inventory , receivables , long - term investment , fixed asset and intangible asset to provide some regulations on the impairment of assets accounting 在这一部分,笔者分别从资产减值的确认时间、确认标准、确认原则、确认方式、以及计量标准、信息披露方式等方面将我国企业会计准则与国际会计准则相比,在详细的对比中找到了差距。
