本文通过对新旧固定资产会计准则的比较,分析了新准则作出的调整变动,并分析这些变动对企业会计核算、企业发展和企业税务的影响,此外,本文还将探讨一些新固定资产准则存在的问题,并据此提出一些企业对于固定资产核算与管理应当作出的关于改进与创新方面的建议。 In this paper, through the comparison of old and new fixed assets accounting standards, the paper analyzes the adjustment and changes made by the new standards and analyzes the impact of these changes on the accounting, enterprise development and corporate taxation. In addition, this article will also explore some new fixed asset standards Problems, and put forward some enterprises on the accounting and management of fixed assets should be made on the improvement and innovation aspects of the proposal.