1992年的《股份制试点企业会计制度》最早提出了计提坏账准备金的规定。1999年1月1日,我国股份有限公司开始对应收账款、短期投资、存货和长期投资四项资产计提减值准备。从2001年1月1日开始对应收款项、短期投资等8项资产计提减值准备。但无论“4项减值”还是“8项减值”都没有考虑到资产通常都是组合在一起提供经济利益这一客观事实,未形成一个完整的体系。大量上市公司利用资产减值准备 The “Accounting System for Shareholding Pilot Enterprise” in 1992 first proposed the provision for provision for bad debts. On January 1, 1999, China’s joint stock limited company began to make provision for impairment of four assets: accounts receivable, short-term investment, inventory, and long-term investment. From January 1, 2001, 8 assets such as receivables and short-term investments were depreciated. However, whether “4 impairments” or “8 impairments” does not take into account the objective fact that assets are usually combined to provide economic benefits, a complete system has not been formed. A large number of listed companies use assets for impairment preparation