论石油企业计提资产减值准备的难点及解决途径

企业计提资产减值准备是企业会计制度改革的核心内容之一，也是在理论和实务上较难把握的新业务内容。本结合石油企业会计核算的实际，从理论及实务的角度分析了石油企业计提资产减值准备的难点及其解决的途径，并指出了计提资产减值准备应注意的问题。

Amortization of Impaired Assets in China's Oil Enterprises:Difficulties and Approaches

Amortization of impaired assets in enterprises is one of the nuclear parts of accounting system reform in China's enterprises.It is also a new task hard to tackle either in theory or in practice.The difficulties and approaches to amortization of impaired assets in China's oil enterprises are analyzed in light of the practice of accounting calculation in China's oil enterprises.The relevant problems that merit attention are also made clear.