《企业会计制度》的颁布和实施,标志着内地国有企业资产减值准备制度的正式确立。其实,港澳地区和境外的国有企业早已经实施了此类制度。内地企业资产减值准备制度部分借鉴了第36号国际会计准则(IAS36)及其他国际会计惯例,旨在规范会计信息披露,引导企业真实、完整地反映财务状 The promulgation and implementation of the “Accounting System for Business Enterprises” have marked the formal establishment of an asset impairment preparation system for the state-owned enterprises in the Mainland. In fact, such systems have long been implemented by state-owned enterprises in Hong Kong, Macao and overseas. The system of asset impairment provisions of Mainland enterprises draws on IAS36 and other international accounting practices partly to regulate the disclosure of accounting information and guide the enterprises to truly and completely reflect the financial status