2006年2月,财政部颁布了《企业会计准则8号——资产减值》,对企业资产减值进行了规范。这不仅体现了我国会计准则与国际会计准则的趋同,有助于实现会计国际化的战略目标,也是企业防范经营风险和避免利润操纵的有力举措,大大提高了会计信息的质量。 In February 2006, the Ministry of Finance promulgated Accounting Standard for Business Enterprises No. 8 - Impairment of Assets, which regulated the impairment of corporate assets. This not only reflects the convergence of China’s accounting standards and international accounting standards, helps to achieve the strategic goal of accounting internationalization, but also is a powerful measure to prevent business risks and avoid profit manipulation, and greatly improves the quality of accounting information.