随着我国《企业会计准则第8号一一资产减值》政策的颁布施行,新准则的应用管制范围得到充分地拓展,财务管理准则与税法的有机接轨,促进了我国经济发展进一步规范化、法制化。新准则与税法的相互关联,相互作用,同时也相互补充,使财务准则与税法齐头并进,更好地促进我国经济的发展。准确运用好会计新准则,保证与税法的口径相统一,是新时期的财务准则的目标。本篇文章主要针对资产减值会计与税务处理差异的关系进行阐述。 With the promulgation and implementation of the “Accounting Standards for Enterprises No. 8 - Asset Devaluation” policy in our country, the scope of application and control of the new standard has been fully expanded. The guidelines for financial management and tax laws have become more and more standardized and the economic development of our country has been further standardized. The legal system The The new standard and the tax law are interrelated and interact with each other. At the same time, the new standard and the tax code complement each other so that the financial code goes hand in hand with the tax code to better promote the economic development of our country. Accurate use of new accounting guidelines to ensure consistency with the caliber of the tax code is the goal of the new era of financial guidelines. This article focuses on the relationship between asset impairment accounting and tax treatment differences.