2006年2月15日,财政部颁布新《企业会计准则》,其中单设《资产减值准则》。与旧准则相比,新准则对资产减值会计的规定做出了更为明确合理的规定,这些规定对企业盈余管理也产生了一定的影响。本文主要分析了新准则关于资产减值会计的变化内容;新准则对企业利用资产减值进行的盈余管理起到了遏制作用和新准则为企业盈余管理提供了新空间。 February 15, 2006, the Ministry of Finance promulgated the new “Accounting Standards for Business Enterprises”, including a separate “asset impairment standards.” Compared with the old standard, the new standard makes more explicit and reasonable provisions for the accounting of assets impairment, and these regulations also have an impact on corporate earnings management. This paper mainly analyzes the changes of the new standard on the accounting of assets impairment. The new standard has a deterrent effect on the earnings management of the enterprise through asset impairment and the new standard provides a new space for the management of corporate earnings.