当今时代,科技发展迅速,经济也迈向了全球化发展进程,面对日益激烈的市场竞争,出现了越来越多的因素,导致资产减值状况的发生。文章对资产减值进行了简要的叙述,提出了处理资产减值的原则,并分析与研究了我国上市公司资产减值准备的财务效应以及减值准备调整方法与策略。 In today’s era, science and technology are developing rapidly. The economy is also moving towards the globalization process. In the face of increasingly fierce market competition, more and more factors have emerged, leading to the impairment of assets. The paper briefly describes the impairment of assets, puts forward the principle of dealing with the impairment of assets, and analyzes and studies the financial effects and the adjustment methods and strategies of impairment of assets of listed companies in our country.