我国新颁布的《金融企业会计制度》（以下简称制度），自２００２年１月１日起暂在上市的金融企业范围内实施。笔者在此谈谈新制度中有关资产减值规定的变化。一、旧制度中有关资产减值的规定。旧制度有关资产减值的规定非常简单：１．贷款呆账准备金。金融企业根据国家有关规 The newly promulgated “Accounting System for Financial Enterprises” (hereinafter referred to as the “Institution”) has been implemented within the scope of listed financial enterprises since January 1, 2002. Here I will talk about the changes in the new system of asset impairment provisions. First, the old system of asset impairment provisions. The old system of asset impairment provisions is very simple: 1. Loan bad debt reserve. Financial enterprises according to the relevant regulations