固定资产,是指使用期限较长,并且在使用过程中保持原有物质形态的资产。这次会计改革在固定资产方面步子迈得比较大。第一,新制度界定的固定资产标准与过去有较大变化。新《工业企业财务制度》指出:“固定资产是指使用期限超过一年的房屋、建筑物、机器、机械、运输工具以及其他与生产经营有关的设备、器具、工具等。不属于生产经营主要设备的物品,单位价值在2000元以上,并且使用期限超过两年,也应做为固定资产。”比较新旧两种固定资产标准:新标准通过生产类与非生产 Fixed assets, refers to the use of a longer period, and the use of the process of maintaining the original material form of assets. The accounting reform steps in the fixed assets is relatively large. First, the fixed assets standards defined by the new system have greatly changed from the past. The new “Financial System for Industrial Enterprises” states: “Fixed assets refer to houses, buildings, machinery, machinery, transportation vehicles and other equipment, appliances, tools and tools with a useful life of more than one year, which are not primarily manufactured or manufactured Equipment items, the unit value of 2,000 yuan or more, and the use of more than two years, should also be used as fixed assets. ”Comparison of the old and new fixed asset standards: the new standard through the production and non-production