在我国,资产减值会计虽然经历了从无到有,从不完善到逐步与国际惯例接轨的历史演进过程,但资产减值历来是企业进行利润操纵的主要空间之一。2006年财政部新颁布了《企业会计准则》,对资产减值进行了较系统的规范,新《企业会计准则》(以下简称新准则)对资产减值的规范与按2001年 In our country, asset impairment accounting has gone through the historical evolution from scratch, from imperfection to gradual conformity with international practice. However, asset impairment has always been one of the main space for the profit manipulation of enterprises. In 2006, the Ministry of Finance newly promulgated the “Accounting Standards for Business Enterprises” to systematically regulate the impairment of assets. The new Accounting Standard for Business Enterprises (hereinafter referred to as “the new standard”) regulates the impairment of assets,