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财政部于2000年12月29日颁布了《企业会计制度》(以下简称制度)。制度在固定资产的会计核算方面作了较为完整的规范,内容比较完善、合理,并且在一定程度上解决了以前固定资产相关信息失真的问题。财政部在2001年11月9日又印发了《企业会计准则——固定资产》(以下简称准则)。这一准则进一步规范了固定资产的会计核算和相关信息的披露,提高了会计信息的质量。但制度与准则本身尚有不完善的地方,而且两者在衔接上也存在一定的问题,本文主要就企业会计制度中与固定资产有关的问题谈谈自己的看法。供建筑业企业会计同行参考。
The Ministry of Finance promulgated the “Enterprise Accounting System” (hereinafter referred to as the “Institution”) on December 29, 2000. System in the accounting of fixed assets made a more complete norms, more complete and reasonable, and to some extent, to solve the distortion of the previous fixed assets related issues. The Ministry of Finance also issued “Enterprise Accounting Standards - Fixed Assets” (hereinafter referred to as the “Guidelines”) on November 9, 2001. This standard further standardizes the accounting of fixed assets and related information disclosure, improve the quality of accounting information. However, there are still some imperfections in the system and the code itself, and there are some problems in the connection between the two. This article mainly talks about the fixed assets-related problems in the enterprise accounting system. For construction enterprises accounting peer reference.