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企业对固定资产的投资不是为了出售,而是为了生产经营。企业对固定资产的投资不仅决定着企业未来的生产规模和能力,同时也影响着企业的经济效益,并且影响着企业生产能力水平和未来的发展。但是在现行会计制度中,企业对固定资产投资的会计制度存在不足,因此,本文重点探讨固定资产投资的会计核算,从分析固定资产投资的会计处理中存在的主要问题入手,提出了固定资产投资投资会计核算的不足。
Business investment in fixed assets is not for sale, but for production and operation. The investment in fixed assets of enterprises not only determines the future scale of production and capacity of enterprises, but also affects the economic benefits of enterprises and affects the level of enterprise production capacity and future development. However, in the current accounting system, enterprises have insufficient accounting system for fixed assets investment. Therefore, this article focuses on the accounting of fixed assets investment. Starting with the analysis of the main problems in the accounting treatment of fixed assets investment, Investment accounting deficiencies.