现行《企业会计制度》(以下简称《制度》)与原制度相比,有两个明显的特点:一是淡化了会计信息的行业特征;二是规定了资产应计提减值准备。与此相适应,其会计科目表除了撤并具有行业特征的会计科目外,还增设了相关资产的减值准备科目,即坏账准备、短期投资跌价准备、存货跌价准 Compared with the original system, the existing “enterprise accounting system” (hereinafter referred to as the “system”) has two obvious characteristics: one is to dilute the industrial characteristics of accounting information; the other is to stipulate that assets should be provided for impairment. In line with this, in addition to its chart of accounts with the removal of the industry characteristics of the accounting subjects, but also to increase the provision for impairment of related assets, namely, bad debt provision, provision for impairment of short-term investments, inventory decline in value