淺談施工企業(yè)固定資產(chǎn)核算與管理研究

摘要：《企業(yè)會(huì)計(jì)準(zhǔn)則——固定資產(chǎn)》頒布以來(lái)，各企業(yè)根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則——固定資產(chǎn)》有關(guān)規(guī)定在固定資產(chǎn)核算與管理方面作了相應(yīng)調(diào)整，正逐步跟國(guó)際接軌，但部分企業(yè)卻受利益驅(qū)動(dòng)影響利用相關(guān)規(guī)定的“彈性”來(lái)達(dá)到自己的意圖，出現(xiàn)了一些問(wèn)題；筆者經(jīng)過(guò)思考，提出了幾條不成熟的方法以防止這些現(xiàn)象的發(fā)生，目的是想引發(fā)各位專(zhuān)家、同行的思考，最終在會(huì)計(jì)實(shí)務(wù)中避免或減少這些問(wèn)題。
關(guān)鍵詞：施工企業(yè)；固定資產(chǎn)；核算與管理
Abstract: since "Business accounting Criterion - - Fixed asset" has promulgated, various enterprises according to "Business accounting Criterion - - Fixed asset" the concerned requirements have made the corresponding adjustment in the fixed asset calculation and the management aspect, gradually with international trail connection, but the partial enterprises actually receive the benefit actuation influence use related stipulation “the elasticity” to achieve their intention, had some problems; The author after the ponder, proposed several not mature methods prevent these phenomena the occurrence, the goal are want to initiate the fellow experts, colleague's ponder, avoids or reduces these questions finally in the accounting practice. key word: Construction enterprise; Fixed asset; Calculation and management 前言

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