Following analysis of the intention of assets debasing,the author put forward some countermeasures to perfect and normalize assets debasing accounting information in terms of problems there.

• 通过对资产减值会计的实质内涵的确认与计量的分析,应针对资产减值会计信息中存在的问题,采取完善和规范资产减值会计信息的对策。