资产减值准备施行后,对会计影响范围越来越大,它的重要性应让会计人员充分重视,其可行性已经经过实践证实,但也出现了利用资产减值准备调节利润的情形。本文对减值准备的重要性及可行性进行了分析,讨论了减值准备在实际中的运用和可能存在的问题,并就如何发挥减值准备的方法进行了探索。 After the implementation of asset impairment provisions, the impact on the accounting scope is getting bigger and bigger, and its importance should be given full accountant accounting, its feasibility has been proven, but also appeared in the use of asset impairment provisions of profit adjustment. This paper analyzes the importance and feasibility of impairment preparation, discusses the practical application of impairment provisions and possible problems, and explores how to make impairment provision.