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 东 北 农 业 大 学成 栋 学 毕 业 论 文 论文题目： 学生姓名： 指导教师： 所学专业： 2014年月 摘 要 2006年2月15日，财政部正式发布新企业会计准则，其中资产减值准备问题的变化是准则的一大亮点，引起很多人的关注。对铁路运输企业而言，资产减值准备的变化将会为铁路资产管理带来新的挑战。目前，我国铁路企业的各项资产减值准备的确认原则，计提范围等问题均是按照《铁路运输企业资产减值（跌价）准备暂行办法》的规定予以执行，新资产减值准备的规定和暂行办法有着很多的不同。本文从研究我国资产减值的基本理论和新旧资产减值准则的变化入手，探讨了我国铁路运输系统在执行新资产减值准则中存在的问题及完善的措施。 关键词： The Study on the Asset Impairment Criteria in Railway Transportation System Abstract In recent years,with increasingly complex economic environment and the changing technological conditions,asset impairment has already attracted attention in various countries of practical and theory concern.Impairment of asset in China in the formulation of guidelines has also grown by leaps and bounds.The Ministry of Finance declared the criteria about new corporate accounting on February 15th in 2006, in which the change of the asset impairment issue played an important role and caused lots of attention. To the railway transportation companies, asset impairment change will bring new challenges to the asset management of the railway. At present, the confirmed principles, the provision scope and other issues of the asset impairment in Chinese railway enterprises are all based on the The interim procedures of asset impairment（price reduction）in railway transportation companies . The new impairment provisions and the interim procedures have a lot of different view. According to the basic theory and different criteria of the asset impairment changes in china, the paper will approach some problems existed in the process in which the new criteria of asset impairment provisions is being carried out by the railway transportation system, and will explore some solutions. Key Words: asset impairment; railway transp