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新《企业会计制度》(以下简称新制度)要求企业在期末对短期投资等八项资产计提减值准备，这是新制度在资产计价上的一大突破和进步，它充分体现了稳健性、真实性原则，在提高会计信息的决策有用性和企业“入世”后的国际竞争力等方面具有很强的现实意义。由于新制度从会计的一?
The new “Accounting System for Business Enterprises” (hereinafter referred to as the “new system”) requires companies to make devaluation preparations for eight assets such as short-term investments at the end of the period. This is a major breakthrough and progress in asset valuation of the new system, which fully reflects its robustness. The principle of authenticity has a strong practical significance in improving the usefulness of accounting information and the international competitiveness of companies after their entry into the WTO. As a result of the new system from the accounting one?