摘要资产减值就是资产在其预计使用期限内不能完全收回其账面价值。当资产发生减值时，为了使会计信息可以更好地、更准确地反映企业的财务情况，以使不同的信息使用者做出合理的决策，我们有必要对这部分减值做出反映。资产减值会计的引入，有着非常重要的意义。简要概述了中国资产减值的概念，确认标准、计量记录，对我国资产减值会计中存在资产减值准备计提存在的随意性，以及利用资产减值进行人为操纵利润等问题作了简要阐述，对存在的问题提出的对策及建议。关键词：资产减值；问题；对策１资产减值会计探讨AbstractImpairmentofassetsisexpectedtousetheassetsinitsperiodcannotfullyrecoveritsbookvalue.Impairmentoccurswhentheassets,inordertomakeaccountinginformationcouldbebetterandmoreaccuratelyreflectthefinancialsituationofenterprisesinordertoenabledifferentinformationtomakeareasonabledecision-makingusers,itisnecessarytoreflecttheimpairmentofthispart.Theintroductionofassetimpairmentaccounting,averyimportantsignificance.AbriefoverviewoftheconceptofimpairmentofassetsinChina,recognizedstandards,measurementrecords,theaccountingforimpairmentofassetsofourexistingassetimpairmentprovisionfortheexistenceofarbitrariness,aswellasimpairmentofassetsfortheuseofartificialmanipulationofprofitsandotherissuesarebrieflydescribedonthequestionoftheexistenceofcountermeasuresandsuggestions.Keywords：ImpairmentofAssets;problem;countermeasures２目摘目录要...................................................................１录...................................................................３英文摘要...................................................................２1资产减值会计概述.........................................................１1.1资产减值会计探讨的背景...............................................１1.2资产减值会计探讨的意义...............................................２2资产减值的确认与计量记录.................................................４2.1资产减值的确认.......................................................４2.2资产减值的计量.......................................................４2.3资产减值的记录.......................................................５3我国资产减值会计规范体系的比较...........................................６3.1存货方面.............................................................６3.2金融资产方面.........................................................７3.2.1应收款项方面.............................................