《企业会计制度》（以下称会计制度）在资产减值的会计核算方面有了重大改革，即扩大了计提资产减值准备的范围，规范了资产减值的会计处理。按照新制度的规定，企业应当计提资产减值准备的范围几乎涵盖了除货币资金和虚资产以外的所有资产，包括坏账准备、存货跌价准备、短期 The “Accounting System for Business Enterprises” (hereinafter referred to as the accounting system) has undergone major reforms in the accounting of assets impairment, that is, it has expanded the scope of provision for impairment of assets and regulated the accounting treatment of assets impairment. According to the new system, enterprises should make provision for the scope of asset impairment provisions covering almost all assets except monetary funds and virtual assets, including provisions for bad debts, provisions for falling prices, short-term