按国家有关规定，企业应定期对固定资产进行价值重估，但目前大多数企业对此重视不够，认为此项工作可搞可不搞，意义不大。实际上，固定资产重估对企业财务目标、资本金管理、财务指标、固定资产折旧及财务结构几方面均有影响。 　　一、固定资产重估对实现财务目标的影响。企 According to the relevant provisions of the state, enterprises should revalue the value of fixed assets on a regular basis. However, most enterprises do not pay enough attention to this at present. They think that this work can be carried out without any significant effect. In fact, the revaluation of fixed assets affects the financial goals, capital management, financial indicators, depreciation of fixed assets and financial structure in several aspects. First, the revaluation of fixed assets to achieve the financial goals. Enterprise