所谓的资产减值政策与上市企业会计中存在稳健性的关系,通过在新时期后资产的政策开始全面的改革,对于会计的稳健性质存在一定的考察。通过研究能够得出,在企业减值的过程与会计的稳健性相互关联,资产的减值政策是整个上市公司会计稳健性产生变化的主要原因。本文主要探究资产减值政策对于上市公司会计稳健性产生的影响。 The so-called asset impairment policy and the existence of listed companies accounting for the relationship between the robustness of the assets through the beginning of the new policy after the beginning of a comprehensive reform of the health of the nature of accounting there is a certain degree of investigation. Through the research we can draw the conclusion that the process of the enterprise impairment is related to the stability of the accounting, and the asset impairment policy is the main reason for the change of accounting conservatism of the whole listed company. This article mainly explores the impact of asset impairment policies on the accounting firmness of listed companies.