企业当前面临的经营风险尤其是企业资产所面临的减值风险在不断加大。企业的存货价值首当其冲地受市场价格因素大幅下跌的影响而贬值,企业的应收款项也因为债务人受金融危机的影响而成为坏账,在建工程减值问题也日益突出。面对这样的客观经济现实,信息使用者要求会计做出反映,以增强企业会计信息的透明度。因此,资产减值会计问题的研究日益引起多方关注。 The current business risks faced by enterprises, especially the impairment of corporate assets are constantly increasing. The inventory value of the enterprises bear the brunt of the devaluation due to the sharp drop of the market price factor. The receivables of the enterprises are also bad debts due to the financial crisis of the debtors. The impairment of construction in progress is also increasingly prominent. Faced with such an objective economic reality, information users require accounting to be reflected in order to enhance the transparency of corporate accounting information. Therefore, the study of accounting for assets impairment has drawn more and more attention.