《企业会计制度》(简称《制度》)及《企业会计准则——固定资产》(简称《准则》)颁布后,不少专家对固定资产减值相关问题进行了大量研究、探讨,但对固定资产减值准备的会计实务性处理却少有述及,而《制度》、《准则》对此也仅作了一些原则性的规定和解释,所以至今在操作层面上 After the enactment of “Accounting System for Business Enterprises” (hereinafter referred to as the “System”) and “Accounting Standard for Business Enterprises - Fixed Assets” (the “Guidelines”), many experts conducted a great deal of research and discussion on the issues related to the impairment of fixed assets. However, However, the “system” and the “Guidelines” only make some principle provisions and explanations for this. Therefore, at the operational level so far,