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《企业会计准则——固定资产》颁布以来,各企业根据《企业会计准则——固定资产》有关规定在固定资产核算与管理方面作了相应调整,正逐步跟国际接轨,但部分企业却受利益驱动影响利用相关规定的“弹性”来达到自己的意图,出现了一些问题;笔者经过思考,提出了几条不成熟的方法以防止这些现象的发生,目的是想引发各位专家、同行的思考,最终在会计实务中避免或减少这些问题。
Since the enactment of “Accounting Standards for Business Enterprises - Fixed Assets”, all enterprises have made corresponding adjustments in the accounting and management of fixed assets according to the relevant provisions of “Accounting Standards for Business Enterprises - Fixed Assets” and are gradually following the international standards. However, some enterprises are subject to the interests Driven by the impact of the use of relevant provisions of “flexibility ” to achieve their own intentions, there have been some problems; the author after reflection, put forward several immature methods to prevent these phenomena occur, the purpose is to arouse the experts, colleagues Think, and ultimately avoid or reduce these problems in accounting practice.