随着我国新会计制度的颁布,资产减值准备由原来的四项增加为现在的八项,资产减值准备在稳健收益,剥离资产水份,真实、公允反映企业的资产等方面的作用越来越重要。本文从三个方面阐述了资产减值准备的理论基础,一方面为该制度的实施提供了坚实的理论依据,另一方面也为今后的的进一步实践作出理论支持。 With the promulgation of the new accounting system in our country, the provision for impairment of assets has increased from the original four to eight now. The asset impairment provision has played a more and more important role in stabilizing revenue, divesting assets and assets, and truly and fairly reflecting the assets of enterprises The more important. This paper elaborates the theoretical basis of asset impairment preparation from three aspects. It not only provides a solid theoretical basis for the implementation of the system on the one hand, but also provides theoretical support for the further practice in the future.