1我国长期资产减值准备制度规定及应用现状2006年财政部颁布了《企业会计准则》,企业需对固定资产、无形资产、长期股权投资、投资性房地产、生物性生物资产、商誉等长期资产计提减值准备。这些长期资产在有些企业总资产中占有较大的比重,其计提减值准备会对企业的财务状况和经营成果产生较大的影响。但我国目前有关长期 1 China’s long-term asset impairment provisions and application of the status quo In 2006 the Ministry of Finance promulgated the “Accounting Standards for Business Enterprises”, companies need to fixed assets, intangible assets, long-term equity investments, investment real estate, biological biological assets, goodwill and other long-term Assets provision for impairment. These long-term assets account for a large proportion of the total assets of some enterprises, and provision for impairment losses will have a greater impact on the financial status and operating results of the enterprises. However, our country is currently concerned about long-term