为了遏制企业利用资产减值准备操纵利润,我国于2006年2月15日颁布了《企业会计准则第8号——资产减值》。新资产减值准则在各方面都作了比较大的改变,更多考虑的是与国际会计准则趋同,同时也适当考虑了我国的国情,体现了“中国特色”。但在我国当代的经济体制下,其实施和推广仍然会受到客观现实的影响,存在着一些问题,本文在分析相关问题的基础上提出了一些建议和解决对策。 In order to curb the use of asset impairment by enterprises to manipulate their profits, China promulgated the “Accounting Standards for Enterprises No. 8 - Impairment of Assets” on February 15, 2006. The new asset impairment standards made great changes in all aspects. More consideration was given to the convergence with international accounting standards, with due consideration to China’s national conditions and “Chinese characteristics.” However, under the current economic system of our country, its implementation and promotion will still be affected by the objective reality, and there are some problems. Based on the analysis of relevant issues, this article puts forward some suggestions and solutions.