摘要:近期，一些企業利用會計準則中的靈活性和不完善性來操縱企業會計利潤的行為日益嚴重。對此，有必要對“資產減值”方面的相關會計準則進行進一步的分析和探討，以規范企業核算會計利潤的行為，確保企業如實核算利潤。

　　　我國2006年財政部發布了《企業會計準則第8號—資產減值》對資產損失的一些問題做出了新的規定，已經初步與國際會計準則趨同。新會計準則對資產減值確認，計量及披露等進行了詳細的規定，并做出了相應的操作指南，力求真實、準確地反映企業的財務狀況。但我國資產減值會計準則仍存在一些問題，完善我國資產減個會計準則需要進一步的分析和探討。本文就資產減值對財務數據的影響進行了分析，并就這方面提出了幾點思考。

關鍵詞: 資產減值；財務數據；會計利潤；建議

Abstract:Recently, some enterprise use the flexibility and imperfection of accounting standards to manipulate enterprise accounting profits. This behavior is becoming more and more serious.It is necessary to further analys and discuss some relevant accounting standars of "asset impairment" to standardize enterprise behavior of  accounting profits to ensure enterprise truthfully accounts profit.

　　　In 2006 China, ministry of finance has issued the accounting standards , Accounting Standard for Business Enterprises No. 8 - Impairment of Assets ,which makes the new regulations to the problem of the loss of assets . It has converged with international accounting standards. New accounting standards give detailed regulations to the confirmation,measurement and disclosure on asset impairment .It also makes corresponding operation guideline to strive to reflect the financial position of the enterprise truly and accurately. But there is still some problems of the accounting standards of asset impairment in China. The accounting standards of asset impairment need to be further discussed and analyzed. This article mainly foucus on the analyzation of the asset impairment. And there are some Suggestions and opinions.

Key words: Impairment of Assets； Financial Data； Accounting Profit； Suggestion

　　　本文通過對資產減值的定義、范圍、對財務數據影響的了解和分析，發現了我國相關會計準則對于企業計提資產減值準備的規定仍存在不完善性。企業利用其不完善性對會計利潤進行隨意的調整，嚴重地影響了會計數據的真實性、準確性。對此，為規范企業計提資產減值準備的行為，提出了相關建議，包括加強對資產組的運用指導，增強資產減值會計規范的操作，提高信息披露質量以及會計人員素質，健全、發展信息市場和價格市場，加強以獨立審計為核心的外部監督，以提高資產減值信息可靠性，確保企業會計數據的真實、準確性。