1. Reasons for introducing the measurement attribute of fair value into accounting standards: The accounting standards system for enterprises moderately and cautiously introduces the measurement attribute of fair value, because with the development of China's capital market, more and more financial products such as stocks, bonds and funds are listed on exchanges, which makes the trading of such financial assets have formed a relatively active market and has already met the conditions for introducing fair value. In this case, the introduction of fair value can better reflect the actual situation of such transactions in enterprises and is more relevant to the decisions of financial report users such as investors.

2. It is moderate, cautious and conditional to introduce fair value into the accounting standards system for enterprises. The reason is that China is still a new and transitional market economy country. If fair value is introduced without restrictions, it may be unreliable in fair value measurement and even take the opportunity to manipulate profits artificially. Therefore, in specific standards such as investment real estate and biological assets, fair value measurement is allowed only if it can be obtained and measured reliably.

3. Reasons for provision for asset impairment. One of the main characteristics of an asset is that it must be able to bring economic benefits into the enterprise. If the asset cannot bring economic benefits to the enterprise or the economic benefits brought by it are lower than its book value, then the asset can no longer be confirmed, or it can no longer be confirmed at its original book value, otherwise it will not conform to the definition of an asset, nor can it reflect its actual value, and the result will lead to inflated assets and inflated profits. Therefore, when the recoverable amount of an enterprise's assets is lower than its book value, it indicates that the assets have been impaired, and the enterprise shall confirm the asset impairment loss and write down the book value of the assets to the recoverable amount.