【摘要】一直以来，我们所接触的会计知识都是从资产开始，然而资产的减值对一个企业的资产有着很重要的作用。它能够避免企业通过虚增资产而虚增利润，保证财务信息的真实性，向投资者、债权人以及国家宏观管理机构提供更加可信、质量更高的会计信息。当前由于我国的会计人员数量较多，但素质不均，要让他们对同一资产作出准确的判断，有时也有些困难，当然，有些企业为了维护他自身的利益，会巧妙地利用公允价值的不确定性来为其谋取利益，在当前，这种情况是会计信息监管领域的一个棘手的难题。因此本文将着重探讨资产减值对上市公司会计信息质量的影响，并提出一些对策建议。一共分为了四个部分，第一部分进行了理论概述；第二部分分析了我国资产减值准备的现状；第三部分写了资产减值对报表的影响分析及对信息使用者的影响；第四部分对资产减值准备计提出了几条建议。主要有首先建立健全的资产减值准备内部控制制度，其次是建立、健全信息市场和价格市场，然后加大对上市公司主要负责人和直接责任人员的处罚，最后加强资产减值的审计制度。
【关键词】资产减值；会计信息；会计报表；建议
[Abstract] Since the beginning of the assets, the impairment of assets is very important to the assets of an enterprise.. It can avoid enterprises through inflated assets inflated profits, guarantee the authenticity of financial information, provide more reliable, higher quality of accounting information to investors, creditors and the national macro management mechanism. Current due to a larger number of accounting personnel of our country. However, the quality is uneven, to allow them to make the accurate judgment to the same asset, and sometimes difficult, of course, some enterprises in order to safeguard the interests of his own, clever use of fair value not certainty to seek interests at present, this is a difficult task in the field of accounting information regulation. So this paper will focus on the impact of asset impairment on the quality of accounting information of the listing Corporation, and put forward some countermeasures and suggestions.. Is divided to four parts, first part of an overview of the theory; the second part analyzes the status quo of China’s asset impairment; the third part write the impairment of assets to report the impact analysis and influence on information users; the fourth part of impairment of assets for planning put forward a few suggestions. The main first establish a sound asset impairment of the internal control system, followed by the establishment, perfect information market and the market price, and increase of the listed company is mainly responsible for the people and the directly responsible personnel of the punishment, and finally strengthen the audit system of impairment of assets.
【关键词】资产减值；会计信息；会计报表；建议
[Keywords] the impairment of assets, accounting information, accounting report, suggestion
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