浅谈中小企业固定资产的折旧.docVIP

浅谈生产项目中固定资产的折旧问题 ［ ］固定资产是企业资产的重耍组成部分，大多数生产企业固定资产占整个企业资产 总额的一半以上。固定资产的价值损耗是通过计提折旧的形式进行补偿的，计提的折旧计入 企业的成本、费用，是成本费用的重要组成部分，如何合理、正确地进行固定资产折旧的核 算，关系到企业经营成果的真实性和合理性。当前实践中的主要M题是我国企业普遍偏好11 采用平均折旧法，从而对企业会计信息质量、企业健康发展和社会技术进步产生着负面影响。 其表层原因，是我W现行和关会计制度缺乏刚性，现行税收政策采取了限制加速折旧的导向; IflJ其深层原因，可能还在丁，国家税收利益方而的考虑。 ［关键字］固定资产 加速折旧法 会计制度 税收政策 Introduction to the depreciation of fixed assets in the production project [Abstract] Fixed assets is an important part of enterprise assets，most production enterprise fixed assets accounting for more than half of the total amount of the whole enterprise assets. Loss of value of fixed assets by depreciation compensation, the form of provision of depreciation included in the costs and expenses of the enterprise, is an important part of the cost, how to reasonably and correctly of depreciation of fixed assets accounting, related to the authenticity and rationality of enterprises operating results. The main problems in the current practice is our country enterprise common preference and USES the average depreciation method, thus to the enterprise accounting information quality, the healthy development of the enterprise and social technology progress with negative effect. The surface reason，is our country present related accounting system lack of rigidity，the current tax policy restricting accelerated depreciation tendency; And its deep reason, may also lies in the interests of the state tax considerations. [Key word] Fixed assets Accelerated depreciation method Accounting system The tax policy TOC \o 1-5 \h \z 弓丨 W 1 HYPERLINK \l bookmark5 \o Current Document \h 一、 生产项目中的固定资产及固定资产折旧 1 （―）同定资产 1 HYPERLINK \l bookmark7 \o Current Document \h （二） 固定资产折旧的定义 1 （三） 固定资产折旧的主耍影响因素 2 HYPERLINK \l bookmark9 \o Current Document \h 二、 固定资产折旧方法的意义 2 HYPERLINK \l bookmark10 \o Current Document \h （一） 固定资产折旧的主耍方法及比较 2 HYPERLINK \l bookmark11 \o Current Document \h （二） 不同折旧方法对企业利润的影响差异 4 HYPERLINK \l bookmark2 \o Current Document \h 定资产折旧方法的弊端及解决建议 5 HYPERLINK \l