为保证企业报表数据的真实可靠,避免对企业信息使用者的决策和判断造成误导,我国《企业会计制度》(以下简称制度)规定,企业定期或至少在年末,对存货和固定资产进行清查和盘点,对发生不符的要按规定进行调整。但本文认为,《企业会计制度》中对盘亏的存货和固定资产的会计处理规定不明晰,不利于指导实际工作中具体业务的操作。下面就此谈谈具体看法:一、对存货和固定资产盘亏的会计处理规定的不足1.忽略了对盘亏资产审批前的会计处理规定 In order to ensure the truthfulness and reliability of corporate statement data and avoid misleading the decision-making and judgment of enterprise information users, China’s “Enterprise Accounting System” (hereinafter referred to as the “System”) stipulates that enterprises regularly or at least at the end of the year inventory inventories and fixed assets and Inventory, the occurrence of discrepancies to be adjusted according to regulations. However, this paper argues that the “accounting system for business” in the inventory of inventory and fixed assets accounting regulations is not clear, is not conducive to direct the actual work of specific business operations. Here to talk about the specific views: First, the inventory and fixed assets deficit accounting treatment of inadequate 1. Ignore the discounted assets before the approval of accounting regulations