【作者】 陆静望；

【导师】 邵瑞庆；

【作者基本信息】 上海海事大学 ， 会计学， 2007， 硕士

【摘要】 2006年2月15日,我国颁布了新企业会计准则体系,由一项基本会计准则和38项具体会计准则组成。新准则中对资产减值会计处理做了较大变动,较为系统地单列《企业会计准则──资产减值》(以下简称《资产减值》准则)以更好地规范实践。水运固定资产作为水运企业重要的劳动手段,在水运企业资产有机构成较高的情况下,对于水运会计信息的正确性起着尤为重要的作用,然而,理论界对其研究相对于它的作用而言尚显不足。本文从水运企业固定资产会计问题,特别是固定资产减值问题研究的必要性、迫切性入手,对水运企业固定资产的特性以及以往实践中的不足之处加以分析,结合新颁布《资产减值》准则,提出本文的研究目的,即,解决水运企业固定资产减值中的一些会计问题。本文主要采用规范研究及数据分析的方法研究水运企业固定资产减值问题。通过对国内外固定资产减值问题现状的分析和比较,在阐明水运企业固定资产特殊性的基础上,结合水运企业近年来固定资产减值相关的政策和数据,对水运企业固定资产减值问题提出改进意见,最后对文章进行研究总结和展望。本文的研究共分六部分进行。第一部分从国内外对资产减值问题的研究现状入手,提出本文的研究目的、思路和方法。本文第二部分从水运企业固定资产的构成和特征出发,引出水运企业固定资产减值问题的现状和存在的问题,即,资产组和固定资产减值损失计提后的转回问题。第三部分对固定资产减值问题进行理论分析,着重分析了固定资产减值与折旧的关系,论述了资产组和固定资产减值损失计提后转回的相关理论,为下文做理论铺垫。本文第四部分和第五部分分别对水运企业资产组以及固定资产减值损失计提后的转回问题进行分析研究,结合行业特点和《资产减值》准则的相关规定,在实际数据归纳分析的基础上提出解决问题的办法。本文最后一部分,总结研究思路,得出研究结论和研究局限性。文章虽然接近尾声,但是对该问题的关注和研究不能止步,在本文的启发下,为取得更有意义的结果同时也为弥补本次研究的不足,今后的研究方向也变得鲜明起来。更多还原

【Abstract】 On 15 February 2006, the Ministry of Finance of the People’s Republic of China formally announced the issuance of the awaited Accounting Standard for Business Enterprises ("ASBE"), which consists of the Basic ASBE and 38 Specific ASBEs. The Impairment Standard is one of the ASBEs which have gone through a great change in order to improve the practice.Fixed assets, as is known to all, is the most important production factor in maritime companies. And the proportion of fixed assets to the total assets in maritime companies is comparatively much higher. Therefore, the correct and proper accounting information about fixed assets is of great importance to the disclosure of accounting information of maritime companies. Hence, based on the unique characteristics of maritime fixed assets and the influence of ASBE, especially Impairment Standard, the author points out the issues underlying the accounting practice with regard to impairment of maritime fixed assets and brings about how to deal with those issues.A detailed study is conducted based on the data collected from the accounting practice in maritime companies. This dissertation consists of six chapters.The first chapter displays the development in impairment of fixed assets, both at home and abroad and illustrates the research aim, content and methodologies of this dissertation. The second chapter focuses on the features of fixed assets in maritime industry, its current accounting practice and underlying issues it need to solve. The third chapter serves as a theoretical base for further study in which the relationship between impairment and depreciation of fixed assets is especially demonstrated. Besides theories and relative regulations and standards about asset unit and the reversal of impairment loss are discussed. The fourth and fifth chapters analyze issues in maritime companies concerning impairment of fixed assets, namely, the application of asset unit and the reversal of impairment loss, relied on the unique features of maritime industry and the newly-released accounting standards. Finally, the author concludes what she has studied and learned when writing this dissertation. Meanwhile, due to various conditional limitations, there are some drawbacks in this research. Though the dissertation comes to the end, the focus and researches in this field will never be hindered. In order to overcome the drawbacks and achieve more favorable results in this research, the author will learn more and move forward.更多还原