本文从资产减值的理念、资产减值的判断以及业务人员自身等几个方面研究了会计实务操作中存在的一系列问题,针对这些问题,文中提出了相关的对策,从市场外部机制,企业内部机制,会计准则的确立以及独立审计机制的完善等,这些都是在会计实务操作中应该学习和遵循的,只有做到这些才能使企业长远发展。 In this paper, we study a series of problems in the accounting practice from the aspects of the concept of asset impairment, the judgment of asset impairment and the business personnel themselves. In view of these problems, the paper puts forward some countermeasures, from the external market mechanism, The internal mechanism, the establishment of accounting standards and the improvement of the independent auditing mechanism all should be learned and followed in the accounting practice. Only by doing so can the enterprise develop in the long run.