摘 要

鉴于我国股份有限公司特别是上市公司存在着资产不实、利润虚增的情况，社会各界 对会计信息披露的真实性和准确性提出了越来越高的要求。计提资产减值准备可以真实地 反映企业的财务状况和资产质量，为广大的信息使用者提供全面、准确的会计信息，这符 合会计的谨慎和稳健原则，也有利于我国证券市场的健康发展，保障社会主义市场经济秩序。

关键词：资产减值 八项次产减值准备 上市公司

Abstract
In view of the general existence of unreal assets and profits in the limited companies, especially the listed companies in our country, all social circles has paid more attention to reality and accuracy of financial information. The provision for impairment of assets can reflect financial condition and assets quality really, and can provide entire and accurate financial information for the public. This method not only accords to the principles of caution and steadiness, but also is benefit to healthy development of security market and ensures the system of socialists economic. The thesis is written when the Ministry of Finance has published the codes about the provision for impairment of assets and International Account Standards No.36—Impairment of Assets has gone into operation for few years. It aims to elaborate the influence on condition of assets and achievements from the provision for impairment of assets, and give some individual ideas, by analyzing the 2002-2004 annual reports of the listed companies.

Keywords: the impairment of assets, the eight items of provision, listed companies.