企业会计准则、统一会计制度和企业会计政策,是企业会计信息形成的基础,资产减值准则是经营成果信息形成的基础之一。但由于该准则的弹性较大,给企业执行带来了诸多困惑。进一步明确资产减值的确认、计量方法和计提、转回的条件,提高会计人员素质,是有效执行资产减值准则的有效途径。 Accounting standards for business enterprises, unified accounting system and corporate accounting policies form the basis for the formation of enterprise accounting information. Asset impairment standards form one of the bases for the formation of business performance information. However, due to the greater flexibility of the standard, it has brought many confusion to the implementation of the enterprise. Further clarifying the confirmation, measurement method, accrual and transfer conditions of asset impairment and improving the quality of accountants are effective ways to effectively implement the asset impairment criteria.