目前从有关资料中了解一些企业利用会计法规、准则的灵活性、不完善性来操纵会计利润的行为日益严重,就“资产减值准备”的问题而言,更是被一些企业为达到自身目的进行随意调整的行为愈演愈烈。所以下面就此问题浅析如下：1资产减值准备的制度规定和重要意义我国《企业会计制度》和《企业会计准则》规定,企业应当定期或者至少于每 At present, it is learned from relevant data that some enterprises use accounting rules and regulations to flexibly and imperfectly control accounting profits. As far as “asset impairment preparation” is concerned, they are even used by some enterprises for their own purposes The behavior of arbitrary adjustment intensified. Therefore, the following is a brief analysis of the problems as follows: 1, asset impairment provisions of the system and its significance China’s “Enterprise Accounting System” and “Accounting Standards for Business” provides that enterprises should be regularly or at least every