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我国2006年颁布的新会计准则对固定资产会计处理作了全新的要求和规定,新准则在固定资产的确认、计量、核算等方面发生了较大的变化。这对企业会计人员乃至企业管理者提出了挑战。文章分析了新会计准则对于固定资产的确认、折旧、清理等各方面核算及管理工作的特色进行了分析,探讨了企业如何更好地遵循新准则,利用新准则,对固定资产的会计处理进行更加准确的操作,准确反映企业的资产状况、经营成果和现金流量情况,促进企业实现价值最大化目标。
The new accounting standards promulgated in 2006 in our country have made entirely new requirements and regulations on the accounting treatment of fixed assets. The new standards have undergone major changes in the confirmation, measurement and accounting of fixed assets. This poses a challenge to corporate accountants and even to business managers. The article analyzes the new accounting standards for the confirmation of fixed assets, depreciation, liquidation and other aspects of the accounting and management features of the analysis were discussed how to better comply with the new guidelines for enterprises, the use of new guidelines, the accounting treatment of fixed assets More accurate operation, accurately reflect the status of assets, operating results and cash flow, and promote enterprises to achieve the goal of maximizing value.