资产减值会计充分体现了会计核算谨慎性原则的要求,其作为现代财务会计的一项重要内容,直接影响着企业会计信息的准确性,并影响以此信息为基础的重大决策。本文以我国资产减值会计现状为基础,简要阐述了目前我国资产减值会计存在的问题,并针对问题,提出相应的解决对策。 Asset impairment accounting fully reflects the principle of cautious accounting requirements, as an important content of modern financial accounting, a direct impact on the accuracy of corporate accounting information, and affect the decision-making based on this information. Based on the status quo of asset impairment accounting in our country, this article briefly elaborates the existing problems of asset impairment accounting in our country, and puts forward corresponding solutions to the problems.