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1、摘摘 要要近年来，随着全球经济和受损资产的步伐加快国际会计标准的融合已经引起广泛关注 国民经济核算理论和实践领域,为了体现长期资产的真实价值，国家相继出台了长期资产减 值相关会计准则,长期以来，因为影响资产价值的因素的存在，中国的企业被高估的资产价 值具有大多数现象。 基于此本文针对陕西煤业化工集团资产减值问题进行了系统的讨论，由于当前我国对 企业资产减值准备的确认与计提相关标准模式的模糊性与不确定性，加上相关的财务会计 从业人员对相关工作认识上的不足，使得在进行资产减值准备工作时，常常仅仅通过自身 的经验而评定，使得最后的结果没有权威性，因此，将不可避免地导致损害的资产失去自 己的本质，为此
2、针对陕西煤业化工集团的资产减值准备所存在的问题，本文提出了相应的 措施，可以看出本文体现出一定的现实价值和意义。 关键词：陕西煤业化工集团；资产减值准备；存在的问题；对策AbstractIn recent years, with the pace of the global economy and accelerate the integration of impaired assets of international accounting standards has caused widespread concern in the field of national accounting
3、theory and practice, in order to reflect the true value of long-term assets, the state has issued a long-term impairment of assets related to accounting standards a long time, because there are factors that affect the value of assets, the asset value of Chinas enterprises have most overrated phenome
4、non. Based on this article for Shaanxi Coal Chemical Industry Group assets impairment issues were discussed the system, due to our current standards for recognition and provision for impairment of corporate assets ready mode vagueness and uncertainty, coupled with the relevant accounting lack of und
5、erstanding of the relevant employees work on such assets for impairment during the work, it is often only through their own experience and assessment, making the final result is not authoritative, therefore, will inevitably lead to the damage of losing their assets nature, for impairment of assets f
6、or Shaanxi Coal and Chemical Industry of the problems, this paper proposes appropriate measures can be seen in this article reflect a certain practical value and significance.Keywords: Shaanxi Coal and Chemical Industry; impairment of assets; the problems; countermeasure目 录 摘 要 .I Abstract .II 引言.1
7、1 资产减值的相关概念.1 1.1 资产减值的含义.1 1.2 资产减值的意义.1 1.3 减值准备的内容.2 1.4 计提减值准备的重要性.2 2 陕煤化集团资产减值准备计提的现状.3 2.1 陕煤化集团简介.3 2.2 陕煤化集团资产减值准备计提的现状.4 2.2.1 资产减值准备在实务操作中面临一定的困境.4 2.2.2 资产减值准备相关信息不明确.4 3 陕煤化集团资产减值准备中存在的问题.4 3.1 资产减值准备确认与计量难度大.4 3.2 资产企业的财务会计人员素质不高.5 3.3 通过资产减值准备来作为企业的财务调整手段.5 3.4 外部监管难度大.5 4 解决资产减值问题的建议.6 4.1 完善资产管理制度和基本会计准则.6 4.2 大力提高企业财务会计人员的素质.7 4.3 积极发展和健全资产交易市场.7 4.4 加强包括独立审计在内的外部监督.7 结论.8 参考文献.9 致谢.10引 言由于在中国企业对自身资产进行评估时，都会出现高估的现象，为此资产减值问题得 到了越来越广泛的关注。众所周知，企业资产通过对自身资产价值的识别，可以有效的消 除一些
