固定资产减值准备与累计折旧的关系分析.docVIP

摘 要 改革开放以来，由于国家实行的对外开放政策，在我国技术设备不断创新发展的同时，外国的先进技术设备也不断被引入国内，这对本国企业既是机遇也是一个重大的挑战。由于技术的飞速进步和发展，传统的会计折旧方法已经无法适应市场经济情况下企业的要求，因此出现了固定资产减值准备的相关核算方法与内容。固定资产减值准备和累计折旧项目是固定资产的部分，影响企业现金流，对企业的投筹资、分配、市价企业在市场中的竞争力产生直接或间接的重大影响。且两个都遵循谨慎性、稳健性原则并且有很强的的关联性，所以这两个有很多的正确核算好固定资产，就需要对这两个项目进行比较和分析Abstract Since the reform and opening up, because the state implemented the policy of opening up, while Chinas technology innovation and development of equipment, foreign advanced technology and equipment are constantly being introduced into the country, which is both an opportunity for domestic enterprises is also a major challenge. Due to the rapid progress and development of technology, the traditional accounting depreciation methods have been unable to adapt to a market economy business requirements, resulting in accounting methods and content related impairment of fixed assets. Impairment of fixed assets and accumulated depreciation projects are an important part of the fixed assets accounts, reasonable provision for both a direct impact on the companys cash flow, risk and return, and thus investments in companies, financing, distribution, as well as the market value enterprise competitiveness in the market have a direct or indirect material impact. Impairment of fixed assets and accumulated depreciation accounts reflect both reduce the nominal value of fixed assets, their common purpose is to enable a more accurate measurement of fixed assets, objective, and both accounts have followed prudence, conservatism principle and there is strong correlation, so these two accounts have a lot of similarities. It is because of these same points, leading companies operating in the specific practice does not attach importance to the difference between the two, so if you want a good accounting of fixed assets correctly in practice, it is necessary to compare the two projects and analysis. Keywords: Fixed assets；Impairment of fixed assets；Accumulated depreciation 固定资产减值准备与累计折旧的关系分析 引言 固定资产是企业的一项资