會計專業(yè)畢業(yè)論文范文

1、聊城大學(xué)本科畢業(yè)設(shè)計(論文)設(shè)計題目:資產(chǎn)減值會計研究指導(dǎo)教師：學(xué)號：1411386姓名：劉杰2016年12月31日目錄一、關(guān)于資產(chǎn)減值的基本問題.............................................................1（一）資產(chǎn)減值基本概念.............................................................11資產(chǎn).........

2、...............................................................12資產(chǎn)減值的含義..............................................................1(二）資產(chǎn)減值會計研究的理論依據(jù)...................................................1（三）新準(zhǔn)則適用的范圍......

3、.......................................................2二、資產(chǎn)減值會計確認(rèn)和計量.............................................................2（一）資產(chǎn)減值會計的確認(rèn)...........................................................21資產(chǎn)減值會計確認(rèn)標(biāo)準(zhǔn)......

4、..................................................22資產(chǎn)減值會計確認(rèn)基礎(chǔ)........................................................2（二）資產(chǎn)減值會計的計量...........................................................31資產(chǎn)減值會計的計量屬性.................

5、.....................................32資產(chǎn)減值會計的計量標(biāo)準(zhǔn)......................................................3三、資產(chǎn)減值會計應(yīng)用存在問題的研究.....................................................3（一）資產(chǎn)減值確認(rèn)規(guī)范中存在的問題...........................

6、......................31資產(chǎn)減值跡象的判斷..........................................................32資產(chǎn)減值轉(zhuǎn)回問題............................................................43資產(chǎn)組施行問題..................................................

7、............4(二)資產(chǎn)可回收金額的計量問題.....................................................41資產(chǎn)的公允價值難以定奪......................................................52處置費用不易確定............................................................53

8、現(xiàn)金流量現(xiàn)值難以確定........................................................5(三)資產(chǎn)減值準(zhǔn)備計提問題..........................................................5(四)資產(chǎn)減值信息的披露問題........................................................5四、完善資產(chǎn)減值會計

9、...................................................................6（一）不斷完善和修訂資產(chǎn)減值會計準(zhǔn)則...............................................6（二）進一步完善相關(guān)法律法規(guī).......................................................6（三）完善公司治理結(jié)構(gòu)，提高公司

10、治理水平...........................................6（四）完善內(nèi)部控制制度.............................................................6（五）提高會計人員綜合素質(zhì).........................................................7（六）完善經(jīng)營者考核和激勵的機制............