新会计准则下的资产减值相关问题之我见

财政部于2006年2月15日颁布了38项具体会计准则，其中《企业会计准则第8号——资产减值》对长期资产减值的会计处理作了新的规定，这主要是为了防止企业利用减值准备的计提和冲回来调节利润，也反映了会计；住则的制定本身就是一种博弈。我国目前资产减值在实施过程中存在一定问题，需按照新资产减值准则的要求进一步完善资产减值相关的会计处理。

On the Problems of Impairment of Assets under the New Accounting Standards

On February 15,2006,the Ministry of Finance issued 38 specific accounting standards,in which "The EighthItem of Enterprise Accounting Standards-Impairment of Assets" puts forward a new accounting treatment to the long-term impairment of assets,mainly in order to prevent the use of corporate impairment provision of regulation to adjustprofits.It also reflects the development of accounting standards itself is a kind of game.The implementation of China'scurrent asset impairment has certain problems.We need to further improve asset impairment related to the accountingtreatment in accordance with the guidelines of the new features.