该文通过对会计制度中资产减值必要性的分析,提出资产减值存在的问题,并以固定资产为例,分析说明资产减值问题的原因所在,从中提出了几点思考,希望通过会计制度操作上的改进、会计人员技术上和思想上的提高,法律制度的健全,进一步规范企业行为,保证会计信息的真实性。 This article analyzes the necessity of assets impairment in the accounting system and proposes the problems of asset impairment. Taking the fixed assets as an example, it analyzes and explains the reasons for the impairment of assets, and proposes some thoughts from it, hoping to pass the accounting. The improvement of the system operation, the technical and ideological improvement of accounting personnel, the improvement of the legal system, the further standardization of corporate behavior, and the assurance of the authenticity of accounting information.