在我国新颁布的会计准则体系中,资产减值政策获得了新突破,与原会计制度相比更为全面、详细,增强了可操作性。本文从资产减值会计的历史演变,新旧准则的区别及与国际会计准则的差异等方面进行了探讨,希望能为广大会计人员尽快了解和掌握 In China’s newly promulgated accounting standards system, asset impairment policies have made new breakthroughs, which are more comprehensive and detailed compared with the original accounting system and enhance maneuverability. This article discusses the historical evolution of asset impairment accounting, the difference between new and old standards and differences with international accounting standards, and hopes to understand and grasp the majority of accounting personnel as soon as possible.