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近日,财政部颁布了《企业会计准则——固定资产》,要求从2002年1月1日起开始施行。此准则的出台旨在规范固定资产的会计核算和相关信息的披露。数据显示,我国上市公司固定资产占总资产的比例较高,2000年平均达到34%。由于固定资产所占的比例较大,固定资产会计处理的原则和方法的不同对利润就会有很大的影响。为了规范固定资产的会计处理以防止会计处理的随意性,准则的出台是适时而必要的。本文拟就新准则与年初颁布的《企业会计制度》及国际会计准则中有关规定(主要体现在《国际会计准则16——不动产、厂场和设备》和《国际会计准则36——资产减值》中)进行比较,对准则作一评析。
Recently, the Ministry of Finance promulgated the “Accounting Standards for Business Enterprises - Fixed Assets”, requiring that it be implemented on January 1, 2002. The introduction of this standard is intended to regulate the accounting of fixed assets and the disclosure of relevant information. Data show that the proportion of fixed assets in total assets of listed companies in our country is high, reaching an average of 34% in 2000. As a larger proportion of fixed assets, fixed assets accounting principles and methods of accounting for the profits will have a significant impact. In order to regulate the accounting treatment of fixed assets to prevent the randomness of accounting treatment, the introduction of the guidelines is timely and necessary. This article intends to introduce the new standard and the early promulgation of the “Enterprise Accounting System” and the relevant provisions of the International Accounting Standards (mainly reflected in the “IAS 16 - Real Estate, Plant and Equipment” and “IAS 36 - Impairment of assets ”) For comparison, make an evaluation of the guidelines.