跪求高手帮我翻译一下,不要在线翻译的那种.......感谢!!

With economic development, the economic environment of uncertainties and risks are constantly increasing, making asset impairment accounting become a hot issue of accounting standards. From 1998 China's "four impairment," published in 2001, upgraded to the "eight impairment", namely: short-term investments for decline in value, bad debts prepared, ready to decline in value of inventories, long-term investment impairment, fixed asset impairment Prepare for impairment of intangible assets, impairment in the works, commissioned by the loan impairment until February 15, 2006 promulgated the "Standards - Impairment of Assets."It can be said that China's asset impairment on the accounting standards are gradually improving. However, in recent years the annual reports of listed companies, asset impairment to a large extent, become a listed company earnings manipulation tools Among these are the reasons for the system level, but also corporate governance of listed ecological reasons. This paper attempts to tap these reasons, and make recommendations for improvementFirst of all, this paper asset impairment accounting theory, which related to the concept of a defined and Analysis, asset impairment analysis of the theoretical basis of accounting, asset impairment discussed on the positive significance of accounting. Second, for asset impairment accounting procedures and treatment research, mainly from the system level analysis to confirm the impairment of assets, measurement, disclosure and other issues, this is the core asset impairment accounting problems. Thereafter, the study of the asset impairment accounting of the status quo in China, mainly on asset impairment accounting in China's development problems.