20世纪90年代以来,企业面临的经营环境日趋复杂多样,企业生产经营的不确定性和风险加大,资产发生减值的范围和程度加大,资产减值会计日益为人们所重视。本文在前人研究的基础上共分四个部分对资产减值准则进行了进一步的探索和研究,并针对这些问题提出了几点改进建议。 Since the 1990s, the business environment facing enterprises has become increasingly complex and diversified. The uncertainty and risk of production and operation of enterprises have increased, and the scope and degree of impairment of assets have increased. The asset impairment accounting has been increasingly valued by people. Based on the previous studies, this article is divided into four parts to further explore and study the asset impairment criteria, and proposes several suggestions for improving these issues.