一、资产减值准备的计提问题事业单位会计核算中没有对资产减值准备作规定,这样做的弊端有:①加大了资产处置的风险。由于资产的减值在平时不予确认,即没有提前预计费用支出,使资产跌价和减值的损失全部集中到处置期,加大了资产变现风险。同时,加大了处置期的费用支出,造成各期 First, the provision for impairment of assets problems Accounting institutions did not make provisions for impairment of assets, the disadvantages are: ① increased the risk of asset disposal. As the impairment of assets is not recognized in peacetime, that is, no estimated expenditures in advance, so that the loss of assets and impairment losses all focus on the disposal period, increasing the risk of asset realization. At the same time, increased the disbursement of expenses, resulting in each period