一、金融资产减值的基本涵义由次贷危机引发的全球性的金融危机给世界各大经济体造成了巨大的冲击,使得全球经济陷入衰退的困境,我国金融企业也受到了巨大的冲击。因此在此危机背景下,金融资产减值情况更值得我们关注。新企业会计准则将资产分为金融资产和一般资产,将金融资产 First, the basic implication of impairment of financial assets The global financial crisis triggered by the subprime mortgage crisis has caused tremendous impact on the world’s major economies, making the global economy into a downturn and the financial enterprises in our country have also suffered a tremendous impact. Therefore, in this crisis context, the impairment of financial assets deserves our attention. New Accounting Standards for Business Enterprises will be divided into financial assets and general assets, the financial assets