新旧《固定资产》准则的比较与思考  

Comparison between Old and New "Fixed Assets Standards" and Reflection on the Differences between Them

作　　者：范义敏[1] 许现晖[2] 

机构地区：[1]石家庄铁路职业技术学院经济管理系,石家庄050041 [2]河北软件职业技术学院信息工程系,河北保定071000

出　　处：《河北软件职业技术学院学报》2008年第2期12-14,共3页Journal of Hebei Software Institute

摘　　要：固定资产是企业进行生产经营活动所必须拥有的劳动资料,因此对固定资产的管理非常重要。本文在认真比较新旧固定资产准则在定义、初始计量、后续支出等方面差异的基础上,分析了新《固定资产》准则的实施对企业的资产结构、利润和所有者权益等的影响。Fixed assets are essential to a company which must be possessed by the enterprises in production and business activities, so the management of fixed assets is very important. Bases on comparison between the old and the new ＂Fixed Assets Standards＂ in follows aspects carefully, ＊such as the definition, initial measurement, following up expenditure and so on, the author analyzes the impact of new ＂Fixed Assets Standards＂ on asset structure, profits and owners＂ rights and interests of enterprises.

关 键 词：固定资产 比较 影响 

分 类 号：F275[经济管理—企业管理]