淺談施工企業固定資產覈算與管理研究

摘要：《企業會計準則——固定資產》頒佈以來，各企業根據《企業會計準則——固定資產》有關規定在固定資產覈算與管理方面作了相應調整，正逐步跟國際接軌，但部分企業卻受利益驅動影響利用相關規定的.“彈性”來達到自己的意圖，出現了一些問題；筆者經過思考，提出了幾條不成熟的方法以防止這些現象的發生，目的是想引發各位專家、同行的思考，最終在會計實務中避免或減少這些問題。
關鍵詞：施工企業；固定資產；覈算與管理
Abstract: since "Business accounting Criterion - - Fixed asset" has promulgated, various enterprises according to "Business accounting Criterion - - Fixed asset" the concerned requirements have made the corresponding adjustment in the fixed asset calculation and the management aspect, gradually with international trail connection, but the partial enterprises actually receive the benefit actuation influence use related stipulation “the elasticity” to achieve their intention, had some problems; The author after the ponder, proposed several not mature methods prevent these phenomena the occurrence, the goal are want to initiate the fellow experts, colleague's ponder, avoids or reduces these questions finally in the accounting practice. key word: Construction enterprise; Fixed asset; Calculation and management 前言