财政部于２０００年１２月２９日发布《企业会计制度》（财会２０００２５号），并于２００１年１月１日起暂在股份有限公司范围内实施。新颁布的《企业会计制度》（以下简称“新会计制度”）在原有的四项减值准备的基础上又新增了四项，即固定资产减值准备、在建工程减值准备 The Ministry of Finance promulgated the “Accounting System for Business Enterprises” (CSC 200025) on December 29, 2000 and implemented it within the scope of a joint stock limited company on January 1, 2001. The newly promulgated “Accounting System for Business Enterprises” (hereinafter referred to as the “New Accounting System”) added four new items to the original four items of impairment provisions: impairment of fixed assets and provision for impairment of construction in progress