Speaking of the banking industry, the change of the provision for impairment of assets will be able to have the huge influence for the bank risk management.

对银行业而言，资产减值准备的变化将会为银行的风险管理产生巨大影响。

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The original intention of provision for impairment of assets is to remove the bad components in the assets of enterprise, which reflects the real value of assets more realistic.

计提资产减值的初衷是为了剔除企业资产中的不合格成分，更加真实的反映资产的实际价值。

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On February 15, 2006, Ministry of Finance officially issued the new Enterprise Accountant Criterion. And the change of the provision for impairment of assets is a major characteristic.

2006年2月15日，财政部正式发布新企业会计准则体系，其中关于资产减值准备规定的变化是准则一大特点。

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