资产减值准备：问题与对策

Allowance for Assets Impairment： Problems and Countermeasures

计提资产减值准备的初衷是为了能够真实反映资产的价值和盈利能力，但在实际操作过程中却被越来越多的上市公司滥用。本文试图分析其在实际操作过程中存在的诸如难以确认与计量、会计政策选择的主观随意性过大、披露不充分等问题，并提出相应的对策。

The original purpose of accrued assets impairment allowance is to retlect the vatue and profitability of assets, but it is abused by more and more listed companies in practice. This paper analyzes some problems existed in the course of actual application, such as difficulties in recognition and measurement, subjectivity in selection of accounting policies, insufficient disclosure and so on, then puts forth some countermeasures.