本文主要阐述我国企业资产减值会计处理的现状，从决策有用观切入，
说明资产账面价值大于资产可收回金额的部分确认为减值损失，提供资产价值更真实的信息。从与国际会计接轨的角度，说明现阶段新准则既是我国企业会计准则的一大进步，同时也是会计制度对现实的妥协。针对以前很多企业在实际工作中因税前扣除问题不计减值准备的情况或者在经营不景气时制造前期亏损后期经营业绩持续上升的做法是否被遏制进行分析。资产减值在企业实际运用中的问题也是本文要讨论的一部分内容。
研究问题的方法主要会采用问询法和查询法，在文献资料搜索的同时对企业进行实际考察，力求得出最客观的、富有参考价值的现实状况。
通过对资产减值在企业实际工作中的运用现状分析，提出对我国会计准则发展的建议，进一步完善我国的会计信息制度，为会计信息使用者提供更客观真实有用的企业财务信息。
关键词：资产减值，可回收金额，资产减值转回，盈余管理
ABSTRACT
This paper is mainly about the status quo of China’s accounting treatment of assets impairment. It starts from the decision-making opinion, illustrating that when the book value of assets is greater than the recoverable amount of assets, this additional amount should be identified as impairment loss in assets value, and thus providing more realistic information. From the perspective of international accounting standards, the current new guideline is not only a progress made in China accounting standards for business enterprises, but also the compromise towards reality. Analysis has been taken to find whether many enterprises, which due to pre-tax deduction don’t include impairment loss in assets value, have been controlled, or whether the approach to increase the operating achievement in the economic downturn has been restrained. Impairment of assets in the practical application is also part of this paper to discuss.
The main research approaches are inquiry and reference. Searching for literature and inspecting enterprises at the same time, the author strives to deliver the most objective and valuable circumstances.
Through practical analysis in the enterprise application of assets impairment, the author finally brings up suggestions on the development of China's accounting standards and further improvement of China's accounting information system, thus providing more objective and useful financial information for accounting information users.
Key Words: impairment of assets, recoverable amount, back impairment of assets, earnings management
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