本文通过结合资产减值会计的相关知识点,包括资产减值会计的经济实质和理论前提等两个方面的内容,同时重点从会计目标、会计原则等方面,为资产减值会计的理论前提作了详细的介绍,分析和探究资产减值会计的经济实质和理论前提的实践应用情况,以期给予广大的会计人员在资产减值会计上的参考和帮助。 This article combines the relevant knowledge points of asset impairment accounting, including the economic essence and theoretical premise of asset impairment accounting and other aspects, focusing on the accounting objectives and accounting principles, the theoretical premise for the asset impairment accounting A detailed introduction, analysis and exploration of the economic realities of asset impairment accounting and the theoretical application of the premise, with a view to giving the majority of accounting personnel in the asset impairment accounting reference and help.