But the regulations for long - lived asset impairment have many points to be improved . there are few researches on asset impairment in domestic academics 但我国的资产减值规范还存在许多有待完善之处，而国内学者对长期资产减值问题的研究不多。
Finally , according to deficiency of the theory of impairment of assets accounting both in theory and practice in china , the suggestions on amendment are put forward 第六部分探讨了邮政企业运用资产减值会计理论的现状及存在的问题,并提出了一些建议。
In this part , the author mainly studies the problems of recognition , measurement and report on impairment of assets . moreover , the suggestions of improvement are put forward 该部分还研究了资产减值会计的确认、计量和披露，对披露中的不足提出了改进建议。
They give enterpises some chances to operate profit as well as bring about some side - effects in counting income tax and auditing of enterprises 但现行资产减值准备规定仍然存在一些问题，不仅给企业留下了利润操纵空间，而且给所得税计算和企业审计带来了负面影响。
However , it was only around 10 years for the development of assets depreciation accounting in china , consequently , there was still a long way to go both in practice and in theory 但是，资产减值会计在我国发展不过十余载，不管在理论上还是在实务中都很不完善，还有待发展。
In this article , the accouting system for the impairment of assets encompasses two main parts : one is the theorical system and the other is accouting practice 在此部分，首先论述了作为支撑整个资产减值体系的四项理论基础：受托责任理论、产权理论、资产评估理论与会计计量理论。
In order to standardize the accounting of long - lived assets in practice , fasb and iasb issued related standards in 1995 and 1998 respectively 为了规范实务中长期资产减值的会计处理，美国财务会计准则委员会（ fasb ）和国际会计准则委员会（ iasb ）分别于1995年和1998年颁布了相应的会计准则。
In order to reflect the real value of enterprises ’ assets and supply more related information to users , further improving of assets impairment accounting is developing tendency 为了真实地反映企业资产的实际价值,为信息使用者提供与决策相关的有用信息,进一步完善资产减值会计成为大势所趋。
In the end of 2000 , the new released “ enterprise accounting criteria ” defined “ asset ” in a new scientific way and emphasized the execution of assets depreciation accounting policy to develop assets accounting gradually 第五部分在第四部分理论研究的基础上,对资产减值会计方法进行了深入的探讨。
The recognition and measurement of impairment of assets accounting based on the future benefit assets can bring out , which is the result of to increase the relevance of accounting information 资产减值会计的确认与计量以资产能带来的未来经济利益为基础，是满足提高会计信息相关性质量要求的结果。
