对计提减值准备与资产核销存在的问题进行了分析,并提出相应的解决对策。新《企业会计制度》对不良资产做出了计提减值准备与核销的规定,本文就这一问题作简要分析并提出了相应对策。 Analyzed the problems existing in the accrual of impairment and write-off of assets, and put forward corresponding solutions. The new “Accounting System for Business Enterprises” made provision for impairment testing and write-off of non-performing assets. This article briefly analyzes this issue and puts forward corresponding countermeasures.