Its subordinate concepts are administrative juristic act , administrative fact act etc . then , through concluding the existing ways of classifying acts , the article finds that by the distinction between authorized adjustment and statutory adjustment , the act can be divided into juristic act and fact act ; by distinction between producing 接着,通过对法学上存在的行为分类方法的归纳,发现通过授权调整与法定调整之别,可以将行为分为法律行为与事实行为;通过产生请求、容忍权与产生支配权之别,可以将法律行为分为狭义法律行为与执行行为;通过适法与违法之别,可以将事实行为分为狭义事实行为与侵权行为。
This paper discusses the confirmation , calculation and disclosure of assets depreciation accounting from the basic theory of impairment of assets accounting . then the impacts on the execution of the assets depreciation accounting policy by the motivation of surplus management have been proved prominent by the analysis of the execution of assets depreciation accounting policy in the listed companies . finally , according to deficiency of the theory of impairment of assets accounting both in theory and practice in china , the suggestions on amendment are put forward 本文从资产减值会计基本理论入手，对资产减值会计的确认、计量和披露进行了探讨，并通过对我国上市公司资产减值会计政策的执行行为进行分析，得出盈余管理动机对资产减值政策的执行有着显著的影响，最后，根据我国资产减值理论和实务中的不足，提出建立、健全我国资产减值会计准则的改进意见。
On the criminal objective side , the author analyses facts about the crime which have ability to enforce the judgment by people ' s court but refuse to do so , and then emphasizes the meaning and limit of having ability and handing principles . in order to explain the meaning of refusing to enforce , the author makes an analysis of different views currently existing in theory and practice . according to different criterion , the refusing act is divided into different groups 犯罪客观方面，作者从本罪的罪状“有能力执行人民法院判决、裁定而拒不执行”出发，重点论述了“有能力”的含义和范围以及处理原则；对何谓“拒不执行” ，作者针对当前理论与实践中存在的各种不同认识，逐一进行了评价，并根据不同的标准将拒不执行行为分为：作为与不作为，公然与隐蔽，暴力与非暴力，主动型与被动型，并对分类情况进行了详细说明。
The third part is the key part of this paper to conclude that the execution of 8 items of impairment of assets reserves by the listed companies is incomplete ; the allocation of impairment of assets reserves may improve quality of asset ; the execution of impairment of assets accounting policy has impact on the profit of listed companies ; different economic motivations have influence on the execution of impairment of assets accounting , the listed companies which is converting their deficit or re - offering stock will choose low asset deprecation rate , while the others in deficit or with motivations for flat profit may select higher rate . the fourth part puts forward some suggestions on the development of assets depreciation accounting system in china based on the immature situation of assets depreciation accounting 通过对2001年上市公司执行资产减值政策的执行行为进行分析，得出结论：上市公司执行八项资产减值准备并不完全；资产减值准备的计提能提高资产的质量；资产减值会计政策的执行对上市公司的利润有影响；不同的经济动机对资产减值会计政策的执行行为有一定的影响，具有扭亏、配股、临界动机的上市公司一般会选择较低的资产减值计提比例，具有亏损、利润平滑动机的上市公司一般会选择较高的资产减值计提比例。
The mail text is divided into four chapters . in the first chapter , on the base of analyzing the nature of the power of enforcement , there are three main arguments with regard to the nature of the power of enforcement : the theory of administrative power , the theory of judicial power and the theory of the power of judicial administration 在正文部分，文章分别从四个方面展开论述，第一部分，文章从执行权的性质开始分析，对于执行行为的性质争议的观点主要有三种：一是行政行为说；二是司法行为说;三是司法行政行为说。
