| 计提资产减值准备谨慎性与客观性的矛盾及对策 |
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| 引用本文： | 邓永勤.计提资产减值准备谨慎性与客观性的矛盾及对策[J].长沙民政职业技术学院学报,2002,2(2):67-69. |
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| 作者姓名： | 邓永勤 |
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| 作者单位： | 长沙大学,湖南,长沙,410008 |
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| 摘 要： | 计提资产减值准备的理论基础是谨慎性原则.资产减值判断和计量的制度缺陷以及操作过程中的职业判断,使得会计信息的客观性操作被降低了.我们应视各类资产存在这一矛盾的性质和程度,进一步完善相关的会计制度,加强内部控制,暂停实施部分项目.
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| 关 键 词： | 资产减值价值 会计制度 内部控制 |
| 文章编号： | 1671-5136(2002)02-0067-03 |
| 修稿时间： | 2002年2月25日 |
The Contradiction and Its Countermeasures on the Caution and Objectivity of Provisional Capital for Depreciation |
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| DENG Yong-qin.The Contradiction and Its Countermeasures on the Caution and Objectivity of Provisional Capital for Depreciation[J].Journal of Changsha Social Work College,2002,2(2):67-69. |
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| Authors: | DENG Yong-qin |
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| Abstract: | The theoretic basis of provisional capital depreciation is the principle of caution.The judgement of capitaldepreciation, the system defects of calculation and the professional judgement in work lower the objective operationof accounting information.According to the nature and extent of the conflict in various assets,we should improve relatedaccounting systems , strengthen internal control construction and pause carrying out some projects. |
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| Keywords: | capital depreciation value accounting systems internal control |
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