计提资产减值准备是如实反映经营环境变化对企业带来的不利影响,保证企业所披露的资产信息质量的一种会计处理手段。本文试图通过对我国《企业会计准则第8号——资产减值》内容的剖析,揭示我国企业资产减值会计规范的主要变化以及对企业会计工作提出的要求。 Provision for impairment of assets is an accounting treatment that accurately reflects the adverse impact of changes in the business environment on the enterprise and guarantees the quality of the assets and information disclosed by the enterprise. This article tries to reveal the main changes of the accounting standards for assets impairment in China and the requirements for the accounting work of enterprises by analyzing the content of “Accounting Standards for Business Enterprises No. 8 - Impairment of Assets” in our country.