| 固定资产减值核查方法的探讨 |
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| 引用本文： | 马剑秋,郑良英,赵俭惠. 固定资产减值核查方法的探讨[J]. 沈阳建筑大学学报, 2007, 9(3): 298-300 |
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| 作者姓名： | 马剑秋 郑良英 赵俭惠 |
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| 作者单位： | 沈阳建筑大学基建处 辽宁沈阳110168(马剑秋)，建设银行辽宁省分行 辽宁沈阳110002(郑良英)，建设银行哈尔滨市呼兰支行 黑龙江哈尔滨150500(赵俭惠) |
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| 摘 要： | 财政部相继发布的《企业会计制度》、《企业会计准则》构建了新的企业会计准则体系,给企业会计核算带来一系列的重大变化,也使企业的固定资产核查方法发生了重大改变。针对新企业会计准则实施中的固定资产减值核查方法进行了理论探讨,论述了固定资产减值核查方法的适用条件和范围,并对固定资产减值核查中的重点问题进行了具体分析,给出了相应的建议。
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| 关 键 词： | 固定资产 资产减值 会计信息 风险 |
| 文章编号： | 1673-1387(2007)03-0298-03 |
| 修稿时间： | 2006-12-28 |
The discussion of the method for fixed assets devalue check |
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| MA Jianqiu,ZHENG Liangying,ZHAO Jianhui. The discussion of the method for fixed assets devalue check[J]. Journal of Shenyang Jianzhu University(Social Science), 2007, 9(3): 298-300 |
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| Authors: | MA Jianqiu ZHENG Liangying ZHAO Jianhui |
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| Abstract: | The new system of the rule of corporation-accountant has been composed of System of Corporation-Accountant and Rule of Corporation Accountant which has issued by Ministry of Finance one after the other,they bring a series of momentous transformation of the method for check of corporation accountant and the method for fixed assets devalue check in the process of the new rule of corporation assets check has changed a lot correspondingly. This paper discusses the accountant carrying into execution in theory and dissertates the using condition and bound,analyzes the important problems in process of fixed assets devalue check and brings forward corresponding advices. |
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| Keywords: | fixed assets asset devalue fiscal information risk |
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