本文采用定性和定量相结合的方法来研究影响我国资产减值转回政策执行的因素。

This thesis adopts qualitative and quantitative methods to research factors which have influenced the implementation of asset impairment back policy.

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上述资产减值损失一经确认，如果在以后期间价值得以恢复，也不予转回。

Once an impairment loss of these assets is recognised, it is not allowed to be reversed even if the value can be recovered in subsequent period.

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企业在提取和转回固定资产减值准备时，其会计处理方法和税收法规规定存在较大差异。

There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets.

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