星云棋牌官网下载

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                          学术堂专业论文学习平台您当前的位置:学术堂 > 毕业论文 > 本科毕业论文 > 财务管理毕业论文

                          资产减值管理问题与加强措施

                          时间:2019-03-16 来源:中国商论 作者:赵杨 本文字数:5019字

                            摘    要: 资产是企业发展的根本,在市场经济飞速发展的环境下,资产面临的不确定因素也越来越多,如何真实地反映企业的资产状况显得尤为重要。我国资产减值会计在1992年被提出,减值理论至今也有了将近30年的发展历程。但是,由于资产减值会计本身的局限性和灵活性使财务人员在处理资产减值时运用了大量的职业判断,导致各企业实务操作中存在差异,甚至有些企业为了某些目的利用资产减值来粉饰报表、平滑利润等违法操作给报表使用者提供虚假信息,给资本市场的正常秩序带来了极大的不利影响。本文首先介绍了我国资产减值的理论概述及其重要意义,分析了实务中常见的资产在实施减值过程中存在的差异,并简要分析了我国减值会计在财务人员专业素养较低,不按规定计提减值准备等方面存在的主要问题,并据此提出提高财务人员专业素质,强调滥用资产减值的相关风险,提高准则的可操作性,发挥企业内部控制管理的作用,强化资产减值信息披露,强化外部监督等解决的建议。

                            关键词: 星云棋牌官网下载资产减值; 实务运用; 会计信息质量;

                            1、 资产减值理论概述

                            1.1、 资产减值的定义及基本类型

                            WOGUOCAIZHENGBUBANBUDE《QIYEHUIJIZHUNZEDI8HAO——ZICHANJIANZHI》ZHONGGUIDING:ZICHANJIANZHI,SHIZHIZICHANDEKESHOUHUIJINEDIYUQIZHANGMIANJIAZHI。

                          星云棋牌官网下载   《QIYEHUIJIZHUNZEDI8HAO——ZICHANJIANZHI》SUOSHEJIDEZICHANTONGCHANGSHUYUQIYEDEFEILIUDONGZICHAN,JUTIBAOKUO(1)DUIZIGONGSI、LIANYINGQIYEHEHEYINGQIYEDEZHANGQIGUQUANTOUZI;(2)CAIYONGCHENGBENMOSHIJINXINGHOUXUJILIANGDETOUZIXINGFANGDICHAN;(3)GUDINGZICHAN;(4)SHENGCHANXINGSHENGWUZICHAN;(5)WUXINGZICHAN;(6)SHANGYU;(7)TANMINGSHIYOUTIANRANQIKUANGQUQUANYIHEJINGJIXIANGGUANSHESHI。YOUYUYOUGUANZICHANDETEXINGBUTONG,QIJIANZHIHUIJICHULIYEYOUSUOCHABIE,YINERSHIYONGDEJUTIZHUNZEYEBUJINXIANGTONG。

                            1.2、 加强资产减值核算与管理的重要意义

                            SUIZHESHICHANGJINGJIDEFEISUFAZHAN,QIYESUOMIANLINDEJINGJIHUANJINGSHUNXIWANBIAN,SHOUDAOHAINEIWAIJINGJIYINSUDEYINGXIANGYUELAIYUESHENKE,ZICHANDEJIAZHIYEHUIYINWEIBUQUEDINGDEYINSUFASHENGBIANHUA,YINCIJIAQIANGDUIZICHANJIANZHIDEQUERENHEJILIANGYOUZHESHIFENZHONGYAODEXIANSHIYIYI。

                            (1)有助于落实企业会计准则的规定。

                          星云棋牌官网下载   QIYEZAIJINXINGHUIJIHESUANSHI,YINGDANGZUNXUNJINSHENXINGYUANZE,JIYAOQIUQIYEZAIMIANLINBUQUEDINGYINSUDEQINGKUANGXIADUIGEXIANGZICHANZUOCHUHELIDEPANDUAN,YINGDANGBAOCHIBIYAODEJINSHEN,CHONGFENGUJIDAOGEZHONGFENGXIANHESUNSHI,BUGAOGUZICHANHUOSHOUYI,YEBUSHAOJIFUZHAIHUOFEIYONG。QUEBAOZICHANDEZHENSHI,FUHEZICHANDINGYI(ZICHANSHIZHIGUOQUDEJIAOYI、SHIXIANGXINGCHENGBINGYOUQIYEYONGYOUHUOZHEKONGZHIDEZIYUAN,GAIZIYUANYUQIHUIJIQIYEDAILAIJINGJILIYI)DEYAOQIU。

                            (2)有助于确保企业资产信息的真实、准确。

                            资产减值的准确核算能使上市主体的资产状况和经营业绩更加接近真实情况,避免投资者因资产状况、经营业绩虚高而做出误判。对企业经营者来说,加强资产减值核算,有助于管理者更清晰地了解本公司的资产状况,并针对减值资产及时采取措施,有效防范更大的经营风险,比如,对于应收账款事前加强信用风险管理,事中控制应收账款规模,事后加强客户沟通,加大应收款的催收力度,控制账龄较长的应收款比例;对于存货,合理规划存货的储备,减少存货资金占用,降低存货减值风险;对于长期股权投资,每年至少核实一次,做到对于投资的经济实体的未来收益心中有数,针对投资实体的不同情况,采取不同的投资策略。
                           

                          资产减值管理问题与加强措施
                           

                            2、 资产减值理论与实务应用差异分析

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                            2.1、应收账款

                          星云棋牌官网下载   ZHUNZEGUIDINGYINGSHOUZHANGKUANJITIDEFANGFABAOKUO“YUEBAIFENBIFA”“ZHANGLINGFENXIFA”“XIAOHUOBAIFENBIFA”HE“GEBIERENDINGFA”。JITIHUAIZHANGZHUNBEIDEFANGFAYOUQIYEZIXINGQUEDING,YIJINGQUEDINGBUDESUIYIBIANGENG。RUXUBIANGENG,JINGPIZHUNHOUBAOSONGYOUGUANGEFANGBEIAN,BINGZAIHUIJIBAOBIAOFUZHUZHONGYUYISHUOMING。ZAISHIWUZHONG,BIJIAOCHANGJIANDEJITIFANGFASHIANXINYONGFENGXIANTEZHENGZUHEJITIHUAIZHANGZHUNBEIDE“ZHANGLINGFENXIFA”HEDANXIANGJINEZHONGDAHUOZHESUIRANBUZHONGDA,DANSHISHESUKUANXIANG、KEHUXINYONGZHUANGKUANGEHUADEYINGSHOUKUANXIANGDE“GEBIERENDINGFA”JIEHESHIYONG。DANSHIYINGSHOUZHANGKUANJITIBILIBUTONGYI,BUTONGXINGYEDEJITIBILIXIANGCHAHENDA,SHENZHITONGYIXINGYEDESHANGSHIGONGSIYINGSHOUZHANGKUANDEJITIBILIYEBUYIZHI。RUBIAO1ZHONGSANJIAGONGSITONGSHUYUGUANGBODIANSHIXINXIWANGLUOFUWUYOUXIANDIANSHIXINGYE,HUAIZHANGDEJITIBILIYINIANYINEIHESANNIANYISHANGDEDOUBUXIANGTONG。LINGWAIHUAIZHANGJITIBILIYOUGONGSIZIXINGQUEDINGHEDIAOZHENG,SHIDEBUFENGONGSIBIANGENGHUAIZHANGJITIZHENGCEYOUYIDINGDESUIYIXING,JIADALEQIYECAOKONGLIRUNDEKONGJIAN。

                            表1 3家公司的坏账计提比例
                          表1 3家公司的坏账计提比例

                            2.2、 存货

                            ZICHANFUZHAIBIAORI,CUNHUOYINGDANGANZHAOCHENGBENYUKEBIANXIANJINGZHISHUDIJILIANG。CUNHUOKEBIANXIANJINGZHI,SHIZHIZAIRICHANGHUODONGZHONG,CUNHUODEGUJISHOUJIAJIANQUZHIWANGONGSHIGUJIJIANGYAOFASHENGDECHENGBEN、GUJIDEXIAOSHOUFEIYONGYIJIXIANGGUANSHUIFEIHOUDEJINE。GUJICUNHUODEKEBIANXIANJINGZHISHI,XUYAOCUNHUODESHOUJIA、ZHIWANGONGSHIJIANGYAOFASHENGDECHENGBEN、XIAOSHOUFEIYONGHEXIANGGUANSHUIFEIDENGNEIRONG,MEIYIXIANGDEGUJIDOUXUYAOCAIWURENYUANGENJUNEIWAIBUXINXIZUOCHUZHUANYEDEPANDUAN。DUIYUCUNHUOZHONGLEIJIAODUODEQIYE,GEXIANGGUJISUOHAOFEIDESHIJIANHEJINGLIYEBIJIAODA,BINGQIESHANGSHIGONGSIXUYAOPILUJIBAO、BANNIANBAOHENIANBAO。DOUXUYAOZAIMEIGEZICHANFUZHAIBIAORIZHONGXINQUEDINGCUNHUODEKEBIANXIANJINGZHI,WEICAIWURENYUANDEGONGZUOZENGJIALENANDU。ZAISHIJIGONGZUOZHONG,FEISHANGSHIGONGSICUNHUODEDIEJIAZHUNBEIYEYOUYIXIEJIANHUADECHULIFANGFA,CIFANGFAJINGONGCANKAO。BIRU,ANCUNHUODEKULINGJITI,YINIANYISHANGDECUNHUOQUANEJITICUNHUODIEJIA;CIFANGFAJIANDANYIXING,DANYOUGUOYUBAOSHOU,ZHUYAOSHIYONGYUCHANPINXIANDANYI,CHANPINGENGXINHUANDAIBIJIAOKUAIDEQIYE。ZAIBIRU,CONGCUNHUOKULINGCHUFA,YINIANYINEIDEBUKAOLVJIANZHI,YINIANYISHANGDEZHUGEFENXI,YUANCAILIAOBUZAISHIYONGDEQUANEJITI,MEIYOUDINGDANYOUBUNENGYONGYUQITAXIANGMUDECUNKUSHANGPINQUANEJITI,ZHEIZHONGFANGFAJIAODIYIZHONGFANGFAGENGJIAYANJIN,BIJIAOKEGUANZUNZHONGSHIJIYOUBIANYUSHISHI,SHIYONGYUCUNHUOGUANLIGUIFAN,QIYENEIKONGGUANLIWANSHANDEQIYE。

                            2.3 、长期股权投资

                            TOUZIFANGYINGDANGGUANZHUZHANGQIGUQUANTOUZIDEZHANGMIANJIAZHISHIFOUDAYUXIANGYOUBEITOUZIDANWEISUOYOUZHEQUANYIZHANGMIANJIAZHIDEFENE,KESHOUHUIJINEDIYUZHANGQIGUQUANTOUZIZHANGMIANJIAZHIDE,YINGDANGJITIJIANZHIZHUNBEI。WOGUOHUIJIZHUNZEGUIDINGZHANGQIZICHANJIANZHIZHUNBEIYIJINGJITI,BUDEZHUANHUI。YINWEIZHANGQIGUQUANTOUZIDEZHANGMIANJIAZHIYIBANSHUOLAIBIJIAODA,YIFANGZHIQIYEZAILIRUNGAODESHIHOUJITIJIANZHIZHUNBEI,MEIYOULIRUNDESHIHOUZAIDIAOZHENGHUIJIANZHIZHUNBEIERZENGJIALIRUN。DANSHISHIWUZHONG,YOUQISHIZIBENSHICHANGSHANGZHANGQIGUQUANTOUZIDEKESHOUHUIJINEYEHUIBIANHUA,DAOZHIJIANZHIZHUNBEIYEHUISUIZHIBIANHUA,ZHUNZEBUYUNXUZHUANHUIYEYUQIYEDESHIJIQINGKUANGXIANGWEIBEI。

                            2.4 、商誉

                            SUOWEIDESHANGYU,SHIKANHAOYIJIAGONGSIFAZHAN,SHOUGOUZHEJICHUYIDINGYIJIA,SHOUGOUZHEIJIAGONGSI。SUOYI,SHOUGOUCHENGGONGSHANGYUHUICUJINGONGSIYEJIKUAISUZENGZHANG,DANRUOSHIBAI,ZEHUISHANGYUJIANZHI,QIEKENENGDUIJINGYINGYEJICHANSHENGZHANGQIBULIDEYINGXIANG。SHANGYUJIANZHIGAINIANZHONGYEJICHAOYUQIDEGUPIAOYOUYUSHICHANGXINXICUNZAITIANRANBUDUICHENG,TOUZISHANGNANYIYUCESHANGYUSHIFOUJIANZHI,JIANZHIFENGXIANSUISHIKENENGFASHENG,YOUYUZICHANJIANZHIZHUNBEIJITIQUEFAKEKAODEXINXIZILIAO,KEHUISHOUJINEDEQUEDINGSHIZICHANJIANZHIZHONGDENANDIAN。

                            3、 资产减值管理中存在的主要问题

                            3.1、 高素质财会人才稀缺

                            SUIRANHUIJIZHUNZEMINGQUEGUIDINGLEZICHANJIANZHIDEQUERENHEJILIANG,WEIQIYEZICHANJIANZHICESHIYUPANDUANTIGONGLEFALVYIJUHECAOZUOGUIFAN。DANSHIDUIZICHANDEJIANZHIJIXIANG,WEILAIXIANJINLIULIANGYUCEJIQIFANGFA,ZHEXIANLVDEXUANZEDENGDOUXUYAODALIANGDEZHIYEPANDUANJIZHUANYEDECAIWUZHISHI,ZHEIJIUDUICAIWURENYUANDEZHUANYEZHISHI、GONGZUOJINGYANTICHULEGENGGAODEYAOQIU。DANSHIZAIRICHANGDECAIWUGONGZUOZHONG,WOGUOGAOSUZHICAIHUIRENCAIXIQUE,HUIJIRENYUANZHUANYESUZHIPUBIANPIANDI,HENDUOHUIJIRENYUANDUIZICHANJIANZHICUNZAIZHISHIDEMANGQU,BUNENGDULIWANCHENGJIANZHIDEQUERENHUOZHESUIYIJITIJIANZHI,SHENZHICUNZAIYIKAOZHUGUANYITULAIZHIXINGZICHANJIANZHIDECHULI,JIASHANGGUANLICENGSUIYICHASHOUCAIWUHESUAN,JIUGENGXUYAOCAIWURENYUANTIGAOZHUANYEJINENGJIZHIYEDAODE。

                            3.2 、大额甚至超额计提资产减值准备,操纵财务报表

                            ZAISHIWUZHONG,JUEDADUOSHUGONGSIDOUSHIANZHEZHUNZEYAOQIULAIGUIFANCAOZUO,DANYEYOUYIXIEGONGSIWEILEGUIBITUISHIFENGXIAN,EYICAOKONGLIRUN。LIRU2019NIAN4YUE26RI,PENGQIKEJIFABU2018NIANJUKUI38.10YIYUANDENIANBAO,BEISHENJIJIGOUCHUJULEWUFABIAOSHIYIJIANDESHENJIBAOGAO,*STPENGQIZAINIANBAOZHONGJIESHI,JUKUI38.10YIYUAN,ZHUYAOSHIYINWEIJITILE34.99YIYUANDEZICHANJIANZHI,QIZHONGMINGMUBAOKUOSHANGYUJITIJIANZHIZHUNBEI15.44YIYUAN;CUNHUOJITIDIEJIAZHUNBEI9.09YIYUAN;QITAYINGSHOUKUANJITIHUAIZHANGZHUNBEI5.34YIYUAN;YUFUZHANGKUANJITIHUAIZHANGZHUNBEI5.02YIYUAN;JITIYUJIFUZHAI2.99YIYUAN;YINGSHOUZHANGKUANJITIHUAIZHANGZHUNBEI0.09YIYUAN。TONGGUOZICHANJIANZHIDEJITIHEZHUANHUILAICAOZONGCAIWUBAOBIAO,BIMIANQIYELIRUNBIAOLIANNIANKUISUN,SHIYIXIESHANGSHIGONGSIGUIBITUISHIFENGXIANDECHANGYONGSHOUDUAN。

                            3.3、 未按规定计提减值准备

                          星云棋牌官网下载   BEIJINGKENENGTENGDATONGXINJISHUYOUXIANGONGSI(JIANCHENG“KENENGTONGXIN”)XIKENENGTENGDACANGUGONGSI。KENENGTONGXINZHUCEZIBENWEI900WANYUAN,KENENGTENGDACANGUBILIWEI41%。YOUYUKENENGTONGXINZHANGQIJINGYINGBUSHAN,BUNENGQINGCHANGDAOQIZHAIWU,YU2016NIAN12YUEKAISHITINGCHANBINGXIANRUJIEKUANHETONGJIUFENHELAODONGZHENGYIJIUFEN。JIEZHI2018NIAN12YUE31RI,KENENGTENGDAZHANGQIGUQUANTOUZIQIMOZHANGMIANJIAZHIWEI130.85WANYUAN,BENQIWEIJITIJIANZHIZHUNBEI。HENMINGXIAN,KENENGTENGDADEZHANGQIGUQUANTOUZIYIJINGJUYOUMINGXIANDEJIANZHIJIXIANG,XUYAOQUANEJITIJIANZHIZHUNBEI。

                            4 、企业加强资产减值管理的具体措施

                            4.1 、提高会计从业人员的专业素质

                          星云棋牌官网下载   QIYEJIANZHIXINXIDEZHENSHIXINGZHIJIESHOUDAOHUIJICONGYERENYUANNENGLIDEYINGXIANG,HUIJIRENYUANXUYAONULITIGAOZIJIDEZHUANYENENGLI,BAOCHIDUIXINGYE,SHICHANGXINXIDELEJIE,JISHIZHUNQUEDIZUOCHUJIANZHIPANDUAN,MINGQUEZICHANJIANZHIDEHUIJICHULI,QIEDUICAIWUGUANLI,ZICHANPINGGUDEXIANGGUANNEIRONGYOUSUOLEJIE。QIYEDINGQIZUZHIYUANGONGXUEXI,DUIHUIJICONGYERENYUANJIAQIANGCAIWUZHISHIDEPEIXUN,LEJIEZUIXINDECAIWUZHUNZEGUIFAN,PEIYANGBUJINNENGGOUCAIWUHESUANDECAIWURENYUAN,GENGXUYAOPEIYANGJUBEICAIWUGUANLINENGLI,SHUXIQIYENEIKONG,ZICHANPINGGUDEFUHEXINGBEIJINGDECAIWURENYUAN。

                            4.2 、对管理层强调滥用资产减值的相关风险

                          星云棋牌官网下载   ZAISHIWUCAOZUOZHONG,BUFALIYONGZIJINJIANZHILAIYINGYUGUANLIDEANLI,CAIWURENYUANDUICIYOUZHIJIEDEZEREN,DANSHIBUNENGHUSHIQIYEGUANLICENGZAIQIZHONGDECAOKONGZUOYONG。YIXIEGONGSIGUANLICENGWEILEIPO、RONGZI、YEJIPINGJIADENGYUANYIN,EYICAOKONGZICHANJIANZHI,JIBAOBIAOSHIYONGZHETIGONGLEXUJIAXINXI,RAOLUANLESHICHANGJINGJIDEZHENGCHANGZHIXU,SUNHAILETOUZIZHEDELIYI,YIXIEGUOQILINGDAOLIYONGZICHANJIANZHIMEIHUAZIJIDEYEJI,CONGERSUNHAILEGUOJIAHEJITIDELIYI。SUOYIXUYAOJIAQIANGZICHANJIANZHIDEZHONGYAOXINGXUANCHUAN,LANYONGJIANCHANJIANZHICAOZONGBAOBIAODEJIANGMIANLINZHENGQUANGUANLIJIGOUDECHUFA。

                            4.3 、量化相关标准,减少职业判断

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                            4.4、 发挥企业内部控制管理的作用

                          星云棋牌官网下载   DIYI,WANSHANQIYEZICHANJIANZHIDENEIBUKONGZHI,ZUODAOZICHANZERENDAOREN。

                            BIRU,CUNHUODEBAOGUAN、SHENGCHANYOUSHENGCHANBUFUZE;YINGSHOUZHANGKUANYOUXIAOSHOUBUMENFUZE;GUDINGZICHANYOUXINGZHENGBUMENFUZE;ZHANGQIGUQUANTOUZIYOUTOUZIBUMENFUZE。BIMIANJINKAOCAIWURENYUANDEZHIYEPANDUANHUOZHEPAINAODAILAIJITI。YOUDIYIZERENRENTIGONGCESUANDEDIYISHOUZILIAO,CAIWUBUMENGENJUQIYEDENEIWAIBUXINXIZILIAOJITIJIANZHIZHUNBEI。

                            DIER,JIAQIANGSHOUQUANSHENPI。

                            QIYEYINGDANGSHIXIANZHIDINGJIANZHIZHUNBEIDESHENPIZHIDU,GUIDINGJINEDEDAXIAOYOUBUTONGJIBIEDEGUANLICENGSHENPI,DUIGUANLICENG,DONGSHIHUI,GUDONGDAHUISHEDINGBUTONGDESHENHEJIBIE。

                          星云棋牌官网下载   DISAN,HAIYAOFAHUIQIYENEISHENBUMENDEJIANDUZUOYONG。

                            NEISHENBUMENBUJINYAODUIJIANZHIJITISHEJIYOUXIAODENEIBUKONGZHIZHIDU,GENGYAODUIJIANZHIJITIDEYOUXIAOXINGJINXINGJIANDU。

                            4.5 、强化资产减值信息披露

                            SUIZHESHICHANGJINGJIDEFAZHAN,YUELAIYUEDUODERENHUISHIYONGCAIWUBAOGAODEXINXI,BUJINSHIBIAONEIXINXI,BIAOWAIXINXIYEYUELAIYUEZHONGYAO。DUIYUZICHANJIANZHI,ZICHANFUZHAIBIAOTIXIANDESHIGEXIANGZICHANDEJINGE,LIRUNBIAOTIXIANLEDANGQIJITIZICHANJIANZHISUNSHIDEJINE,ZHEIJIUXUYAOZAIBIAOWAILIEMINGZICHANJIANZHIDEFENLEI,GEXIANGZICHANJIANZHIZHUNBEIDEYUE、BIANDONGQINGKUANGJIYUANYINSHUOMING。FASHENGZHONGDAZICHANJIANZHISUNSHIDE,YINGDANGZAIFUZHUZHONGPILUDAOZHIMEIXIANGZHONGDAZICHANJIANZHISUNSHIDEYUANYINHEDANGQIQUERENDEZHONGDAZICHANJIANZHISUNSHIDEJINE。ZHEIXIEJIBENDEYAOQIUYIXIEQIYEBINGBUNENGYANGEDIZUNSHOU,DUIYIXIEDINGLIANGDESHUJUNENGLIEMING,YIXIEMIAOSHUXINGDESHUOMINGJIUHANHUQICI,BIZHONGJIUQING。ZHUNZEYAOQIUPILUDEZHEIXIEXINXIHAIBUQUANMIAN,JIANYIQIYEZAIPILUDECAIWUXINXIZHONGJIARUJITIHUOZHEZHUANHUIZHUNBEIYUANYIN、QUERENFANGFA、SHUOMINGFUHENAXIEJIANZHIJIXIANG,KEHUISHOUJINEYUZHEXIANLVDEJISUANYIJUDENG,JIADAZICHANJIANZHIXINXIDEGONGKAITOUMINGCHENGDU,TIGAOHUIJIXINXIDEZHILIANG。

                            4.6、 强化外部监督

                          星云棋牌官网下载   SHOUXIAN,JIAQIANGWAIBUZHONGJIEJIGOUDEJIANGUANSHENJIZEREN,BAOZHENGZHONGJIEJIGOUHESHENJISHIDEDULIXING。QICI,JIADAZHENGFUJIANDUBUMENDEXIANGGUANFALVZHIXINGLIDU,DUIWEIGUIXINGWEITONGBAOPILU,BINGCAIQUXIANGYINGDEJINGJICHUFACUOSHI,SHIQIYEJIDANZHENGFUJIANGUANJIGOU,ERBUGANLIYONGZICHANJIANZHILAICAOZONGCAIWUBAOBIAO。ZUIHOU,DUIYUZICHANJIANZHITIGONGZHUANXIANGDESHENJI,CUSHIQIYEZICHANJIANZHIGENGJIADEZHUANYEHUA、GUIFANHUA、TIGAOZICHANJIANZHIHUIJIDEZHUNQUEXING。

                            ZONGZHI,ZICHANJIANZHIHUIJISHIWOGUOHUIJIZHUNZEGUOJIHUADEZHONGYAOTIXIAN,YESHIWOGUOJINGJIFAZHANGUOJIHUADEBIRANXUANZE。SUIZHESHICHANGJINGJIDEFAZHAN、PINGGUTIXIDEJIANQUAN、GONGYUNJIAZHIDEHELIYINGYONG,TONGGUOZHENGFU、ZHONGJIEJIGOUHEWOGUODECAIHUIRENYUANDEGONGTONGNULI,ZICHANJIANZHIHUIYUELAIYUENENGGUIFANGONGSIDECAIWUGONGZUO,FAHUIQIJIJIDEZUOYONG。

                            参考文献

                            [1] 贾万鹏.现金流量管理在企业财务管理中的价值探讨[J].财会学习,2019(17).
                            [2] 戴禹尧.企业资产减值会计信息中的问题与决策研究[J].中国注册会计师,2017(04).
                          星云棋牌官网下载   [3] 管亚梅,孙响,白雪苑.资产减值会计研究[J].山东农业大学学报(社会科学版),2018(02).

                            本文引用格式:赵杨.资产减值在实务中的运用问题研究[J].中国商论,2020(06):196-198.
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