企业对固定资产盘盈的计量准确与否，不仅直接影响到资产要素核算的真实性，而且对企业当期损益也可能产生重大影响。但笔者认为，《企业会计制度》（以下简称“制度”）关于盘盈固定资产的会计处理还存在着不尽完善的方面，笔者拟就此谈以下看法。一、盘盈固定资产的会计处理? The accurate measurement of the fixed assets' surplus by the enterprise not only directly affects the authenticity of the assets factor calculation, but also may have a significant impact on the current profit and loss of the enterprise. However, in my opinion, the Accounting System for Business Enterprises (hereinafter referred to as the “System”) still has not perfect aspects about the accounting treatment of Pan Ying's fixed assets. I would like to talk about the following opinions. First, accounting surplus fixed assets accounting?