资产减值会计研究

摘要

This paper uses normative research methods, combined with the current asset impairment accounting standards in China, systematically discusses the economic essence and theory of accounting of assets impairment.%　　本文采用规范性研究方法，结合我国现行资产减值会计准则，较为系统地探讨了资产减值会计的经济实质和理论前提。