固定资产是一项重要的生产资料,对于企业的生产经营来说,固定资产在企业生产经营中处于重要地位,它是整个企业财务管理中的重点,由于其具有类别多、投资大的特点,其核算都较为复杂,这就对固定资产的核算提出了更高的要求,本文就从我国企业核算方面存在的问题出发,进行了分析,并给出了解决对策。 As fixed assets are an important means of production, for fixed assets in production and operation, fixed assets play an important role in the production and operation of enterprises. It is the focus of the entire enterprise’s financial management. Due to its characteristics of large number of categories and large investment, Its accounting is more complicated, which puts forward higher requirements for the accounting of fixed assets. This paper analyzes the problems existing in the corporate accounting of our country and gives some countermeasures.