关于计提资产减值准备的理论反思

制度《企业会计制度》颁布以后,计提资产减值准备的内容颇受关注。新制度虽然在理论上广泛受到好评,但在具体实施过程中仍遇到了一些实际问题。笔者在论述计提资产减值准备的意义和国内外相关规定的基础上进一步分析了我国资产减值准备有关规定在具体实施过程中遇到的困难,并提出相应的解决措施。

Theoretical Introspection On Impairment Losses Of Assets In Our Country

After the new Accounting System For Business Enterprises was issued in 2000, the provision that enterprise should make provision for impairment losses on impaired assets has attracted much attention. Although the new provision is widely commended theoretically, it meets many problems in practice. In the article, at the basis of discussion on the sense and the present condition of the impairment losses of assets, the writer analyzes the problems which the losses of assets meets and make solution to them.