With the development of the science and technology, the application and practice to various fields, national enterprises are all facing the huge risks of assets impairment. Due to the criterion of the provisions is not rigorous enough, the security market of the earning management by using the asset impairment policy phenomenon still exists. To solve the problems above, the accountants of enterprises should better to improve their ability to judge different issues, enhance their internal controlling, in order to create an effective atmosphere. Meanwhile, the relative legal operation department should enhance the authority of the law, increase the grade of penalty, and revise the relevant provisions of the constitutions and other important laws, take effective measures, solve relative problems accurately.%随着科学技术的发展，及其在各领域的应用与实践，各国企业无不例外都要面临着资产减值方面的问题。由于准则中的某些规定仍存在不够严谨的地方，证券市场上利用资产减值政策来进行盈余管理的现象依然屡见不鲜。对于以上问题，企业内部应不断提高会计人员的职业判断能力，加强企业的内部控制，为企业创造出良好的经营环境。在法律层面上，应提高法律的权威性，增大处罚力度，完善与新会计准则相配套的会计法律法规，采取积极有效的应对措施解决此类问题。
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