新的《企业会计制度》规定企业在会计核算时应计提“八项准备”,尽管如此,我国在资产减值会计方面仍存在一些问题,对此,可从补充和完善《企业会计制度》的相关规定,制定资产减值会计准则,做好资产评估,合理确定核算“八项准备”的损益帐户等方面加以改进。 The new “Accounting System for Business Enterprises” stipulates that enterprises should make “eight preparations” in accounting. However, some problems still exist in the accounting of assets impairment in our country. In this regard, we can supplement and improve the “Accounting System for Business Enterprises” Of the relevant provisions of the development of asset impairment accounting standards, do a good job in asset evaluation, a reasonable determination of accounting “eight preparations” profit and loss account and so on to be improved.