近些年来,随着经济发展速度的提高,我国上市公司也在面临着各种各样的问题,资产在面着一定的风险,但是随着经济体制改革的变化,企业的会计信息还存在着很多不完善的地方,还存在很多不完善的地方,本文从我国上市公司资产减值的会计应用来着手,并提出相应的对策,进而不断完善我国上市公司资产减值会计的信息。 In recent years, with the development of economy, the listed companies in our country are also faced with various problems and the assets are facing some risks. However, with the change of the economic system reform, the accounting information of the enterprises still exists Many imperfections, there are still many imperfections, this paper from the accounting of assets of listed companies in China to start the application of impairment and propose appropriate countermeasures, and then continue to improve China’s listed companies asset impairment accounting information.