本文从新旧会计准则资产减值会计方面的差异进行探讨,指出其存在的问题,并有针对性的提出建议和对策,为经营者、投资者能够更好的了解新的准则对公司财务产生的影响,并能及时采取措施,进一步完善公司会计制度,能够更好的实施新会计准则,提高公司抵御财务风险的能力。 This article discusses the differences between new and old accounting standards for asset impairment accounting, points out its existing problems, and puts forward some suggestions and countermeasures for them. It provides managers and investors with a better understanding of the impact of the new standards on the financial performance of the company Influence, and can take measures in time to further improve the company’s accounting system, to better implement the new accounting standards, improve the company’s ability to withstand financial risks.