在企业生产经营过程中,固定资产是占比较大的部分,一般比流动资产更能为企业创造价值。对企业固定资产的折旧与减值的认识对企业的长远发展具有十分重要的作用。本文探讨分析了固定资产折旧与减值区别及管理中存在的问题,以供参考。 In the course of production and operation of enterprises, fixed assets account for a relatively large portion and generally create value for the enterprise more than current assets. The understanding of the depreciation and impairment of fixed assets of enterprises plays an important role in the long-term development of the company. This article discusses and analyzes the differences between the depreciation and impairment of fixed assets and the problems in management for reference.