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固定资产可以在企业生产经营过程中长期使用,并可以在多个会计期间内为企业带来经济利益,因而在企业采用权责发生制原则核算条件下,按照配比原则的要求,需要将固定资产的价值按一定的分配方式在固定资产的折旧年限内进行分配,以正确计算产品成本和当期损益。固定资产是企业资产的重要组成部分,大多数生产企业固定资产占整个企业资产总额的一半以上,而且固定资产的单位价值也较高。固定资产的价值损耗是通过计提折旧的形式进行补偿的,计提的折旧计入企业的成本、费用,是成本费用的重要组成部分。其折旧方法有很多,我国规定的方法有:直线法、双倍余额递减法、工作量法、加速折旧法等其他方法。如何合理、正确地进行固定资产折旧的核算,关系到企业经营成果的真实性和合理性,因此,固定资产折旧问题是资产管理的重要问题。由于受之前计划经济体制的影响,我国的会计制度对固定资产处理上存在着一些弊端,本文在结合中美两国的固定资产会计制度的区别与美国会计制度的优越性,从而提出改革方向。
Fixed assets can be used for a long time in the process of production and operation of an enterprise, and can bring economic benefits to the enterprise in a plurality of accounting periods. Therefore, under the principle accounting principle of accruals and accruals, the fixed assets need to be fixed The value of the assets is distributed within the fixed assets’ depreciation period according to a certain distribution method so as to correctly calculate the product cost and the current profit and loss. Fixed assets are an important part of an enterprise’s assets. Most manufacturing enterprises account for more than half of the total assets of a company as a whole, and the unit value of fixed assets is also high. The value loss of fixed assets is compensated in the form of accrued depreciation, and the accrued depreciation is included in the cost and expense of the enterprise, which is an important part of the cost and expense. There are many depreciation methods, China’s provisions are: straight-line method, double declining balance method, workload method, accelerated depreciation and other methods. How to calculate the depreciation of fixed assets reasonably and correctly relates to the authenticity and rationality of the enterprise’s operating results. Therefore, the depreciation of fixed assets is an important issue in asset management. Due to the influence of the former planned economy system, our country’s accounting system has some drawbacks to the fixed assets disposal. This article proposes the reform direction by combining the difference between the fixed asset accounting system in China and the United States and the superiority of the accounting system in the United States.