长期以来,资产、利润不实的现象在我国企业中相当普遍。究其原因,除了因企业出于某些主观上的考虑不作如实反映外,其主要根源在于相应制度的滞后和不完善。本文就目前我国资产减值会计处理中存在的问题进行分析研究,并提出对策。 For a long time, the phenomena of assets and profits are quite common among enterprises in our country. The reason is that except for the fact that the enterprise does not truthfully reflect some subjective considerations, its main root cause lies in the lag and imperfection of the corresponding system. This article analyzes the current problems in the accounting treatment of asset impairment in China and puts forward countermeasures.