对《企业会计制度》中资产减值准备的思考

Consideration on Reservation for Capital Loss in 《Accounting system of Enterprises》

资产减值准备的计提有利于改善会计信息质量,但在执行过程中也存在一些问题。文章作者对减值准备规定出台的背景以及减值准备的具体内容作了系统介绍,并就新规定中存在的问题提出了自己的一些看法。

The decision to carry out the reservation for capital loss is advantageous to improve accounting information quality, but there still exist some problems. The writer has given a systematic introduction of the publication as well as the contents of the reservation for capital loss and has proposed some opinions on the problems in the new regulations.