浅议新会计准则中的固定资产减值

指出企业资产的相当一部分是由固定资产构成的,固定资产减值计提的合理性,对企业的利润总额影响颇大。2006年2月,财政部制定和颁布了《企业会计准则第8号——资产减值》(简称新会计准则)。该准则进一步规范了企业资产减值的会计处理和相关信息的披露,但其中没有采用国际会计准则中“现金产出单元”概念,而是引入了“资产组”与“资产组组合”等概念。而企业的生产经营方式灵活多变,在确定资产组或资产组组合时,没有一个确定的标准,从而增加了执行新准则的难度。笔者阐述了新准则的执行要点,同时,也提出了在固定资产减值中存在的有关问题,可与同行们商榷、探讨。

Fixed Assets Depreciation in New Accounting Standard

It points out that parts of enterprise assets are constituted by fixed assets,so reasonable or not in calculating and serving fixed assets'depreciation shall bring a great impact on gross profit of enterprise.In Feb.2006,Ministry of Finance publicly issued "No.8 Enterprise's Accounting Standard-Assets Depreciation"(in short word"New Accounting Standard"),which further rationalizes accounting work and system for enterprise's asserts depreciation and discloses more information related.Actually,it doesn't use the so-called"cash output unit",but introduces some new concepts,i.e."assets group"and"combination of assets groups".As you know,the production and management modes of an enterprise are flexible and always changeable,no a fixed form,which of course,may increase the difficulties in implementing the new standard when someone makes up"assets group"or"combination of assets groups".The author introduces the key points to execute the new standard,at the same time,enumerates some problems existed in fixed assets depreciation for discussion and study with colleagues or fellowtraders.