企业的发展一定会存在一定的风险,为了规避风险,做好资产减值的计量是重要途径之一。而在新的会计准则下,资产减值准备已经逐渐不再与操作经营业绩、美化财务报表、上市后躲避监管等现象挂钩,对于上市公司的资产管理、信息质量方面有了很大的完善。但是在实际实施过程中还是会存在一些问题需要得到改进,本文针对于此进行研究讨论。 There must be certain risks in the development of an enterprise. In order to avoid risks, it is one of the important ways to measure the impairment of assets. Under the new accounting standards, the provision for impairment of assets has gradually stopped being linked to the operation of operating performance, beautification of financial statements, and avoidance of supervision after listing. This has greatly improved the asset management and information quality of listed companies. However, there are still some problems that need to be improved during the actual implementation process. This article is based on the research discussion.