新企业会计准则体系已经在上市公司中开始实施,这套会计准则体系特别强调对资产、负债的计量问题,对资产在资产负债表日进行减值测试并允许计提减值准备和把减值损失计入当期损益的规定充分体现了这一点。本文对新会计准则体系中资产减值的规范问题进行了总结与归纳,以方便财会人员应用。一、规范资产减值准备的准则及计提减值的规 The new enterprise accounting standards system has been implemented in listed companies, the accounting standards system with special emphasis on the measurement of assets and liabilities, the assets impairment test on the balance sheet date and allow for the provision for impairment and the impairment This is fully reflected in the provisions of the profit or loss for the current period. This article summarizes and generalizes the standardization of asset impairment in the new accounting standards system to facilitate the application of accounting personnel. First, standardize the preparation of assets impairment criteria and provision for impairment