一、固定资产计提减值准备存在的问题《企业会计准则———固定资产》指出:固定资产的减值是指,固定资产的可收回金额低于其账面价值。可收回金额,是指资产的销售净价与预期从该资产的持续使用和使用寿命结束时的处置中形成的现金流量的现值两者之中的较高者。现在很多固定资产 I. Problems existing in provision for depreciation of fixed assets “Accounting Standards for Business Enterprises — Fixed Assets” pointed out that the impairment of fixed assets means that the recoverable amount of fixed assets is lower than its book value. The recoverable amount refers to the higher of the net sales price of the asset and the present value of the expected cash flow from the continuous use of the asset and the disposal at the end of its useful life. Now many fixed assets