一、迁建企业在固定资产核算方面的不规范行为 随着国家重点项目的上马，市政建设的发展以及地方产业结构布局的调整，企业整体搬迁时有发生．部分企业由于受企业会计人员素质的影响，在固定资产等相关会计事项的时务处理上随心所欲，主要表现为： ｌ、国家及地方政府部门拨付 First, the relocation of enterprises in the fixed assets accounting irregularities With the launch of key national projects, the development of municipal construction and the adjustment of the layout of local industrial structure, the overall relocation of enterprises have occurred. Due to the quality of enterprise accounting staff, some enterprises are free to handle the current affairs of fixed assets and other related accounting matters, mainly as follows: l, the state and local government departments to allocate