一、资产减值的含义我国《企业会计制度》规定,企业应当定期或者至少于每年年度终了,对各项资产进行全面检查,合理地预计各项资产可能发生的损失,对可能发生的各项资产损失计提资产减值准备。我国《企业会计制度》界定:“资产是指过去的交易、事项形成并由企业拥有或者控制的资源,该资源预期会给企业 First, the implication of asset impairment China’s ”Enterprise Accounting System“ provides that enterprises should be regularly or at least at the end of each year, a comprehensive examination of the assets, a reasonable estimate of the possible loss of each asset, the possible occurrence of Asset losses Provision for asset impairment. The definition of ”enterprise accounting system“ in our country: ”Assets refer to the resources in past transactions, events formed and owned or controlled by the enterprise, which are expected to give enterprises