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固定资产减值准备的合理计提,对于正确反映企业的财务状况和经营成果,实现资本保全具有积极意义;同时避免了企业虚增资产和利润造成的会计信息失真给财务报表使用折的经济决策带来的影响,对企业的存续和发展有重要现实意义。
Reasonable provision for impairment of fixed assets is of positive significance for correctly reflecting the financial status and operating results of enterprises and realizing capital preservation. At the same time, it avoids the economic decision-making of financial statements caused by the distortion of accounting information caused by inflated assets and profits of enterprises The impact of the existence and development of enterprises have important practical significance.