固定资产大修理基金提存制度,是企业会计制度的一个重要内容,也是企业财务管理的一个重要方面。目前,会计界不少同志对此持有异议,认为该制度的实施,会使大修理基金的提存和实际使用相互脱节,导致入不敷出或资金沉淀;也有人认为,大修理与中小修理难以严格划分,在实际工作中难以掌握客观的尺度,因而主张取消固定资产大修理基金提存制度,改为按实摊销的办法,即发生固定资产大修理费用时,直接摊入当期成本,数额大者则通过“待摊费用”分期摊销。这一主张虽然不无道理,但我们不敢苟同。 Overhaul of fixed assets fund deposit system, accounting system is an important part of the enterprise, but also an important aspect of financial management. At present, many comrades in the accounting field have disagreed with this. They think that the implementation of the system will make the deposit and actual use of the over-repaired fund become disconnected with each other, resulting in overdrawing or capital deposition. Some people think that it is hard to divide the over-repaired and medium- , It is difficult to grasp objective measures in actual work. Therefore, it is proposed to abolish the system for withdrawing funds from major overhauls of fixed assets and replace them according to the actual amortization method. That is, when there is a major overhaul of fixed assets, the cost is directly apportioned into current costs. Through “prepaid expenses ” amortization. Although this claim is not unreasonable, we can not agree with it.