Discussion on the Current Situation of Asset Impairment Provisioning of Smelting Industry Enterprises and Its Optimisation Strategy——Taking Chihong Zinc Germanium Company as an Example
The effective determination of asset impairment is enough to reflect the real status of enterprise assets to a certain extent,which is an important guarantee for the authenticity and comparability of enterprise accounting information.However,in practice,there are still many problems and phenomena such as the use of asset impairment provisions to adjust profits,affecting the normal operation of enterprises.Combined with specific cases,in-depth analysis of China's smelting industry enterprises in the current situation of the application of asset impairment provisioning,revealing the actual operation of the problems that exist in a variety of issues,and for these problems put forward a series of practical measures to solve the problem.Through the research of this paper,it aims to provide useful reference.