２０００年末财政部颁布了《企业会计制度》（以下简称《制度》），并对相关的会计准则进行了修订，笔者在学习新会计制度时，有几点体会，愿与读者共同商讨。１．提出了八大减值准备的内容，同时要求不得计提秘密准备。《制度》第五十一条明确规定：“企业应当定期或者至少于 At the end of 2000, the Ministry of Finance promulgated the “Enterprise Accounting System” (hereinafter referred to as the “System”) and revised the relevant accounting standards. When I was studying the new accounting system, I learned a few things and would like to discuss with the readers. 1. Put forward the contents of the eight provisions for impairment, at the same time require not be allowed to make secret preparations. Article 51 of the “System” clearly stipulates: "The enterprise shall regularly or at least