关关于固定资产折旧和减值相关问题的探讨.doc

摘 要 固定资产作为一种非现性质的固定成本，折旧金额的大小和减值准备的合理计提，直接影响着企业的收益，风险及现金流量，进而对企业筹资、投资、分配、市场价值以至企业的整体市场竞争能力都将产生着直接或间接的影响，合理处理固定资产减值准备与折旧的相关问题，对企业的经营关系十分重大。 在理论界，人们对固定资产折旧和减值的关系存在着认识上的不足。固定资产减值损失的确认和计量上过多地依赖于折旧会计理论，致使固定资产折旧会计理论陷于一种两难的困境。例如，1954年的美国国内税收法典（Internal Revenue Code）允许企业采用年数总和法、余额递减法等加速折旧法计提折旧 关键词：固定资产折旧；固定资产减值；准则构建；准则完善 Abstract The fixed assets， as a kind of fixed costs， directly affect the incomes， risks and cash flows of an enterprise. The finance， investment， distribution， market value and the overall market competition capability will also be affected directly or indirectly by the fixed assets. Therefore， it is very important to reasonably deal with the related problems about the depreciation and the impairment of the fixed assets. In theory， there exists misunderstanding about the relationship between the depreciation and the impairment. The recognition and measurement of the fixed assets depends more on the depreciation accounting theory， which leads it to a dilemma. For instance， the American Internal Revenue Code in 1954 allows the enterprises to adopt the Accelerated Depreciation Method such as the Sum-of-the-years-digits Method and the Double-declining-balance Method. Some opinions believe that the Accelerated Depreciation Method alone has involved the influence of the obsolescence from the technology advancement； other opinions think that the estimation of the depreciation includes the factors of the underutilization and the obsolescence. In practice， the accounting standards about them have some differences from the practice dealings. The knowledge about their relationship hasn’t been emphasized. In order to carry out the accounting standards about the depreciation and the impairment better， it is significant to analyze their differences， understand their relationship and learn about the practice dealings. For above reasons， this paper presents the research problems， aim， and the methods firstly， and then studies the researches done by other persons. On th