| 固定资产减值会计核算问题探析 |
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| 作者单位： | 铜仁职业技术学院经济与管理系 贵州铜仁554300 |
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| 摘 要： | 资产减值会计的目标是向投资者提供决策有用的经济信息。面对诸多不确定因素的经济环境,公司规避风险的内在动力和投资者寻求会计信息决策有用的外在力量,推动了资产减值理论研究及其会计实务核算的广泛开展。充分发挥固定资产减值会计核算作用,需要拥有训练有素的会计师,完善健全的公司治理结构和成熟有效的资本市场。
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| 关 键 词： | 固定资产减值 现实意义 应用条件 可收回金额 |
Analysis of Accounting Calculation Problem to Settled Capital Reducing |
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| Authors: | TIAN Mao-li |
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| Abstract: | The goal of accounting of capital reducing is to provide investors with useful economy information about decision-making. Facing many economical environment of uncertain factors, internal drive and external power promote wide development of capital reducing theory research and accounting calculation. To exert fully its calculation role to settled capital reducing, we need to have some trained accountants and improve right administering structures of companies and mature and effective capital markets. |
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| Keywords: | settled capital reducing realistic significance applied condition retractable captial |
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