进行固定资产内部转移的核算,一是为了掌握财产保管和使用地点,明确使用部门的经济责任,二是为了正确计算应计折旧额并按使用的车间、部门进行分配.但对一个企业来说,固定资产的内部转移既不影响固定资产资金占用方面的增减,也不会引起固定资产资金来源方面的变化.因此只需要进行明细分类核算,没有必要进行总分类核算.但目前企业内部调拨,仍编制转帐凭证,这不仅月末要汇总登记总帐,而且会出现由于内部转移而造成重复登记.不便于随时掌握国家对企业固定资产的原始投资,不便于进行固定资产增长率、退废率等增减变动的分析.因此笔者建议固定资产内部转移的核算应另外 Internal accounting for the transfer of fixed assets, first, in order to grasp the place of custody and use of property, clearly the economic responsibility of the department, and second, in order to correctly calculate the accrual of depreciation and use according to the workshop, department distribution.But for a business , The internal transfer of fixed assets neither affect the occupation of the increase or decrease in capital occupation of fixed assets, will not lead to changes in the sources of fixed assets funds. So only need to carry out detailed accounting, there is no need for the total classification .But the current internal allocation , Still preparing transfer vouchers, which not only to register the general ledger at the end of the month, but also due to internal transfer caused by duplicate registration inconvenient to keep abreast of the country’s original investment in fixed assets, inconvenient for the fixed assets growth rate, Such as changes in the analysis of changes, so I suggest that the internal transfer of fixed assets accounting should be another