矿山企业资产减值内部测评难点探析及应对策略

摘要

通过对矿山企业资产减值迹象的判断，梳理并分析了资产组的认定、资产可收回金额的确定以及折现率预计等内部测评相关难点问题及解决办法，并对提高矿山企业资产减值测评效果提出了总体应对策略。%Based on the estimation of the impairment signs of mining enterprise, the paper analyzes some important problems and measures such as the identification of its asset group, the affirmation of the recoverable money of assets and the estimation of discount rate. The consistence between the company’s spontaneous assessment and external assessment verifies that the spontaneous assessment of mining enterprises’ asset impairment and that this area enjoys wide development space which deserves further exploration. It is well worth explorating and practicing.