在未来经济利益观下,历史成本只是在发生的那个时点人们对未来经济利益的“最佳估计”。当依据历史成本对未来经济利益的估计高于根据现时情况(包括现时市场状况、现时资产状态、管理当局的意图和对风险的态度等)所作出的最佳估计时,其差额所能获取的未来经济利益就会为零或负值,这时就应该对资产减值损失进行确认、计量、记录、报告,以符合未来经济利益观对资产要素的要求,这就是资产减值会计的经济实质。本文采用规范性研究方法,结合我国现行资产减值会计准则,较为系统地探讨了资产减值会计的经济实质和理论前提。 Under the view of future economic interests, the historical cost is only the “best estimate” of people’s future economic interests at the time of their occurrence. Where the historical economic benefits are estimated based on historical cost higher than the best estimate based on the current situation (including current market conditions, current asset status, management’s intention and risk attitude, etc.), the difference can be obtained The future economic benefits will be zero or negative. At this time, the asset impairment loss should be confirmed, measured, recorded and reported in order to meet the requirements of asset elements in the future economic benefit view. This is the economic essence of asset impairment accounting . In this paper, using normative research methods, combined with China’s current accounting standards for asset impairment, a more systematic discussion of the economic nature of asset impairment accounting and theoretical premises.