关于固定资产、无形资产减值准备核算的几点建议

本建议在固定资产准则、无形资产准则中补充以下规定：固定资产、无形资产减值准备恢复后，不能虚增其账面价值；同时建议税务部门对固定资产减值损失酌情给予部分税收优惠政策。旨在弥补准则缺陷，提高准则的实务操作性，促进企业开展资产减值核算的积极性，保证会计信息的真实可靠。

Some suggestions on the Write-down Reserve Account of Fixed Assets and Intangible Assets

It's suggested that the following additional regulations should be put in the fixed assets standard: After recovering the write-down reserve account of fixed assets and intangible assets, its book value can not be increased. Meanwhile, the tax department should carry out the preferential policy to lessen the loss caused by fixed assets write-down. The purpose of these is to make up the defect of the standard,and to promote the feasibility of the standard so that the enterprise will conduct the write-down reserve of assets willingly and the authenticity of accounting information can be assured.