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1．资产减值会计规范的萌芽：1993年计提两项资产减值准备上世纪90年代前，实行计划经济体制时，尽管企业也核算盈亏，但并不对盈亏负责，而是由财政统负盈亏，企业一般不考虑任何有关资产减值的问题。
资产减值会计核算的思考
【摘 要】
：
1．资产减值会计规范的萌芽：1993年计提两项资产减值准备上世纪90年代前，实行计划经济体制时，尽管企业也核算盈亏，但并不对盈亏负责，而是由财政统负盈亏，企业一般不考虑任何有关资产
【机 构】
：
河北师范大学
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2007年4期
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