为什么要对资产减值？

中文段落：

资产减值是指企业按照规定的方法对其资产的账面价值进行评估，当资产的账面价值高于其可收回金额时，企业需要将其差额确认为资产减值损失，并调整资产的账面价值。那么，为什么要对资产进行减值呢？

首先，资产减值是企业财务管理的重要环节。通过对资产进行减值测试，企业能够更准确地反映其资产的真实价值，避免虚增资产和误导投资者。这有助于增强企业的财务透明度，提高财务信息的质量。

其次，资产减值有助于企业防范潜在风险。随着市场环境的变化和技术的进步，某些资产的价值可能会下降。如果不及时对这些资产进行减值，企业可能会面临资产价值虚高、利润不实等问题，从而增加企业的风险。通过对资产进行减值，企业可以及时发现并处理潜在风险，保障企业的稳健运营。

最后，资产减值有助于企业优化资源配置。当某些资产出现减值时，企业可以根据实际情况进行资产处置或重新配置，以提高资源利用效率。这有助于企业实现可持续发展，提高经济效益。

英文段落：

Asset impairment refers to the process of a company evaluating the book value of its assets using prescribed methods. When the book value of an asset exceeds its recoverable amount, the company needs to recognize the difference as an asset impairment loss and adjust the book value of the asset. So, why is it necessary to impair assets?

Firstly, asset impairment is a crucial aspect of corporate financial management. By conducting impairment tests on assets, companies can more accurately reflect the true value of their assets, avoiding inflated asset values and misleading investors. This enhances the financial transparency of the company and improves the quality of financial information.

Secondly, asset impairment helps companies prevent potential risks. With changing market conditions and technological advancements, the value of some assets may decline. Failing to timely impair these assets may expose companies to issues such as inflated asset values and unrealized profits, thereby increasing the company's risk. By impairing assets, companies can promptly identify and address potential risks, ensuring stable operations.

Finally, asset impairment aids in the optimization of resource allocation. When certain assets experience impairment, companies can dispose of or reallocate them based on actual circumstances, improving resource utilization efficiency. This helps companies achieve sustainable development and enhance economic benefits.