| 修订后会计准则实施中存在问题与解决对策 |
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| 引用本文： | 董红晔.修订后会计准则实施中存在问题与解决对策[J].重庆工商大学学报(自然科学版),2012(8):17-20,39. |
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| 作者姓名： | 董红晔 |
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| 作者单位： | 东北财经大学研究生院 |
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| 摘 要： | 采用问卷调查的方法,调查我国企业在实施修订后会计准则中在企业估计资产公允价值、资产减值准则规定计量等方面存在的问题,在此基础上,提出重视资产评估行业发展、健全法律法规、加强政府监管等应对措施。
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| 关 键 词： | 修订后会计准则 公允价值 资产减值 |
The Problems and Coping Strategies in the Implementation of the Revised Accounting Norms |
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| DONG Hong-ye.The Problems and Coping Strategies in the Implementation of the Revised Accounting Norms[J].Journal of Chongqing Technology and Business University:Natural Science Edition,2012(8):17-20,39. |
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| Authors: | DONG Hong-ye |
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| Institution: | DONG Hong-ye(Graduate School,Dongbei University of Finance and Economics,Dalian 116025,China) |
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| Abstract: | Questionnaires were used to investigate the problems existed in the implementation of the revised accounting norms in enterprises in such fields as enterprise estimated fair value of the assets,asset impairment standard measurement,etc.,and based on these,the paper thus proposed such coping strategies as emphasizing the development of asset appraisal industry,bettering laws and regulations,and strengthening government supervision,etc.. |
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| Keywords: | revised accounting norms fair value asset impairment |
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