资产减值会计实践的理论透视

对影响资产减值会计实践的因素进行了理论分析，认为决策有用观是资产减值会计实践的逻辑起点，未来经济利益观是资产减值会计实践的本质，谨慎性原则是资产减值会计实践的依据，而相关性与可靠性的权衡，则构成了资产减值会计实践的关键限制。因此，为相关性和可靠性的权衡制定明确的标准，并对决策有用会计信息质量特征进行反思和重构，是推动资产减值会计实践的根本要求和有效途径。

A Theoretical Analysis of Asset Write- downs Accounting Practice

This paper makes an analysis of the factors that affect the practice of asset write-downs accounting.Based on our study,we conclude that the view of usefulness for decision making has created a logical start for the practice of asset write-downs accounting,and future economic benefits of asset is the nature of asset write-downs.We also conclude in practice asset write-downs accounting is based on the conservatism accounting principle,and the trade-off between relevance and reliability has imposed a key restriction on the practice of asset write-downs accounting.Therefore,good practice of asset write-downs accounting requires that some unambiguous criterion be established to facilitate the trade-off between relevance and reliability,and the qualitative characteristics of accounting information useful for decision making be rethinked and reconstructed.