Research On Assets Impairment Accounting Of Banking Listed Companies

With the rapid development of China's social economy, fully boosted the rapid overall development of China's banking industry leader of the financial industry. Banks and other financial industry in China's economic status is more and more important, related to economic stability and social stability of the country. Therefore, the healthy development of banking industry in China's economic development is very important, especially the industry leader the listed Companies.Assets impairment accounting has been a hot topic in the empirical world and accounting theory, and it has developed in our country in 20 years, from the initial "two items of preparation" to "four items of preparation", then to "eight items of preparation", until the new "accounting standards for business enterprises". China's asset impairment accounting standards develop step by step, step by step to the international convergence, which not only making a foundation for improving accounting information quality and specification about the accounting behavior of listed companies, but also to promoting the rapid and stable development of the national economy. However, to note is that the asset impairment accounting standards still exist some problems in practical application.This thesis is based on analysis of the related research finishing at home and abroad, collecting the annual report data of banking listed companies, using descriptive statistical analysis methods to analyze the use of assets impairment accounting in banking listed companies in 2013 and 2012. It also makes a detailed exposition about the effect of assets depreciation of the quality and profits of the companies. The author finds that there is few numbers of banking listed companies having the provision of impairment of intangible assets, long-term assets and construction projects. There existing the possibility of using impaired loans and advances to control profits. It's nonstandard about the provision of load impairment and existing problems of the application on asset group. Author puts forward the continuous improvement and perfection of accounting standards of assets impairment, strengthening supervision of accounting impairment of the company assets and formulating specific policies for the banking industry and other suggestions. Thus, improve the quality of national accounting standards.