固定资产作为企业的一项长期资产,在一般生产性企业的总资产中所占的比重较大,能否对其正确核算将直接影响企业报表信息的准确性,而固定资产减值作为正确确定固定资产真实价值的关键因素,其重要性不言而喻。固定资产减值准备又与累计折旧都是固定资产核算的重要组成部分。从资 As a long-term asset of an enterprise, fixed assets have a relatively large proportion of the total assets of a general-purpose production enterprise. Whether the correct accounting of the fixed assets will directly affect the accuracy of the enterprise’s reporting information can be accurately determined The importance of the true value of fixed assets is self-evident. Fixed assets depreciation reserves and accumulated depreciation are an important part of fixed assets accounting. From the capital