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近些年来,随着国企改革的深入推进以及公共设施投资的全面放开,供水企业的市场化运作得以稳步推行,同时,产权结构形式也从单一化的国有投资为主体变为多元化的投资为主体,这也是供水企业不断地推进内部资源的有效配置,提升企业效率及管理能力,以真正顺应现代企业制度趋势的根本途径。相应地,自来水行业的会计核算制度也产生了深刻地变革,在这个阶段,固定资产减值尤为关键。早在2002年,国家财政部便对固定资产减值做出了系统的规定,要求企业在年度内统一检查固定资产,假若查明固定资产出现功能性贬值或实体性贬值等损失时,要将固定资产的可收回额予以计算,以便于明确固定资产的减值与否。伴随固定资产的减值会计在较大范围内的应用,必将深入地影响我国陈旧的会计理念,并引起诸多新型会计问题。本文结合自来水行业的会计制度,分析固定资产的减值所引发该行业会计核算的主要问题,接着就解决这些问题给出一些可行性措施和方法。
In recent years, with the deepening reform of state-owned enterprises and the complete liberalization of public facilities investment, the market-oriented operation of water supply enterprises has been steadily implemented. At the same time, the structure of property rights has also changed from a single state-owned investment to a diversified investment As the main body, which is also the fundamental way for water supply enterprises to continuously promote the effective allocation of internal resources, enhance the efficiency and management capacity of enterprises, and truly conform to the trend of modern enterprise system. Correspondingly, the accounting system of the water supply industry has also undergone profound changes. During this period, the impairment of fixed assets is particularly crucial. As early as 2002, the Ministry of Finance set forth a systematic regulation on the impairment of fixed assets, requiring the enterprises to uniformly inspect the fixed assets within the year. If it is ascertained that there is a loss of functional devaluation or physical devaluation of fixed assets, the fixed The recoverable amount of assets is calculated in order to make it clear whether the impairment of fixed assets or not. Accompanying the application of impairment of fixed assets in a relatively large area will surely affect the obsolete accounting concept in our country and cause many new types of accounting problems. Based on the accounting system of the water industry, this paper analyzes the main problems of accounting in the industry caused by the impairment of fixed assets, and then gives some feasible measures and methods to solve these problems.