The Research Of Listed Coal Companies's Asset Impairment

In China, Coal has been long in the first big energy. In the future, according to the authority for quite a long time, the coal is still our economy development based on the energy; coal industry will increasingly shows irreplaceable strategic position. Coal, coal industry listed companies as core competitiveness, and its sustainable development ability of the coal industry will be a huge impact.In 2007, the implementation of the accounting standards for enterprises, and fully using the international accounting practices, including the new regulations for asset impairment of coal, the listed company shall have large effects.Due to the coal mining the progress of the listed company, mobility, working underground coal listed company caused more kinds of assets, fluidity big, change frequently differ, consumption level, the value of the different length of time, etc. These characteristics of asset impairment provision determine the listed company for coal, with extraordinary significance. In the new standard, coal listed company asset impairment provision of how to implement, and how to better coordinate internal control and regulate impairment and effectively avoid handling standard material misstatement, become a new task to solve. Therefore, listed companies on asset impairment in coal under the new accounting standards on research on the effects of profit are very necessary and feasible.In order to study the coal listed company eight assets impairment provision of standard and execution, using the questionnaire and interviews, the simulation analysis, the depth of the empirical research method, through 17 of coal listed companies in 2007 and 2008 overall assets impairment provision for execution of the situation of the new standards, data analysis and execution of coal assets impairment of listed companies on the new criteria impact analysis, the listed company, after the execution of coal manipulation of the profits of the variation of coal, analyzes the listed company assets impairment provision of root and motivation, the listed company shall coal in assets impairment provision for intangible assets are assets impairment project under construction, the listed company quantity, coal provision provision for adjusting profit using probability, coal listed companies on the problems existing in the inventory management, asset impairment provision of normative, introduction of an asset group in the actual operation of certain difficulty, accounting personnel professional judgment ability is poor, audit supervision should not have the seven questions. Based on this, the author puts forward continuously revised and perfect accounting system, perfect and developing external market, improve the quality of accounting personnel, perfecting CPA audit system for coal, such special industry policy, intensify coal information disclosure of punishment six Suggestions. Aim to establish effective prevention mechanism to improve the quality of accounting information of coal listed companies, promoting the country for the further improvement of new accounting standards.