我国财政部2006年颁布的新企业会计准则,于2007年1月1日起在上市公司正式实施。新企业会计准则中计提资产减值准备的变化,对进一步规范上市公司披露真实会计信息将产生深远的影响。由 The new Accounting Standard for Business Enterprises promulgated by the Ministry of Finance in 2006 was officially implemented on listed companies on January 1, 2007. The new accounting standards for assets provided for impairment of assets, to further standardize the disclosure of real accounting information listed companies will have a profound impact. by