资产减值会计政策一直是企业会计准则规范中的重点,因为资产减值自引入我国以来,一直是企业极其重要的盈余工具之一,虽然自2006年2月15日颁布新企业会计准则以来,利用资产减值进行盈余管理的行为受到了一定的控制,但新准则仍存在诸多问题,让企业利用准则的漏洞进行盈余管理。 The asset impairment accounting policy has always been the focus of the ASBE standard. Since the asset impairment has been one of the most important surplus tools of the enterprise since it was introduced into our country, although it has issued the new accounting standards since February 15, 2006, The use of asset impairment for earnings management under certain control, but the new guidelines still exist many problems, so that enterprises use the loopholes in the guidelines for earnings management.