Using the data in CSMAR 2003, This paper describes the practice of Chinese listed companies in the impairment of assets, does the Kruskal-Wallis test, LSD test and regression analysis on the Ratio of Assets Impairment to Assets (RAJA) in those companies.

• 在理论分析的基础上，本文利用CSMAR2003数据库中的有关数据对上市公司资产减值准备计提情况进行了描述性分析，利用Kruskal-Wallis检验与LSD检验对资产减值准备计提情况进行了差异分析，并对资产减值准备计提比例进行了回归分析。