摘要:2006年2月15日，我國財政部發布了 《企業會計準則第8號——資產減值》(以下簡稱“新資產減值準則”)等相關會計準則，新資產減值準則在資產減值的確認、計量、記錄、披露等方面都有較大的變化，其中不僅明確了資產項目計提減值的具體條件、提出了資產組的概念，更重要的是對資產項目發生減值后價值得以恢復是否允許轉回已經計提的減值準備做了明確的規定。本文主要從分析新舊資產減值準則的基礎上，指出新準則在實施過程中存在的問題及本人建議。　

關鍵詞：資產減值，實際操作，影響

Abstract:Feb. 15, 2006, China's Ministry of Finance issued the "Accounting Standards for Enterprises No. 8 - Impairment of Assets" (hereinafter referred to as "the new guidelines for impairment of assets") and other relevant accounting standards, new guidelines for asset impairment in the impairment of assets the recognition, measurement, recording, disclosure of the larger aspects of changes, not only the provision for asset impairment Ming Queliao specific condition for the proposed asset Zu the concept that important is the value of asset Fashengjianzhi Hou whether to allow the back to restore provision for impairment has been made clear. In this paper, the analysis of old and new criteria on the basis of impairment of assets, that the new guidelines in the implementation process problems and I suggest.

Key words：impairment of Assets， actual operating，impact

資產減值對企業財務報告的影響具有雙面性。但是與舊準則相比,新會計準則的變革無疑會對企業的利潤產生巨大影響，新準則借鑒了國際準則的做法并結合我國資產減值會計實際，對各項資產減值的確認、計量和報告進行了全面規范，從制度上減少了企業利用資產減值準備的計提金額來操縱利潤的情況，保證了企業提供客觀、真實的會計信息。雖然該規定并未能完全封死上市公司利潤操縱的主通道，但在這場會計準則的歷史性變革中,資產減值準備變革成為了理論界備受關注的焦點。從總體來看資產減值的實施利大于弊。