关于企业固定资产折旧的研究.doc

摘要
固定资产折旧是大势所趋,我国企业设备老龄化严重,各种生产机器都面临淘汰,为了能让这些生产设备作用最大化,资产折旧就是首选。本文在以新《企业会计准则》为原则下,通过对固定资产折旧相关问题的探讨,明确了固定资产折旧的内涵、影响折旧的因素、折旧方法的种类、以及各方法的优缺点等理论内容。通过运用这些理论内容,对当前企业在计提固定资产的折旧时所出现的问题逐一分析,并给出了相应的解决方法。固定资产是反映经济状况和经营成果的重要资源,对企业起着举足轻重的地位,折旧问题又是固定资产的重要内容,所以企业对于折旧的计提必须保证科学性、可行性、以及现实性,要能够使得企业的利益获得最大化。所以,研究固定资产的折旧问题也就变得日益重要。
关键词:固定资产折旧; 折旧方法; 折旧的计提
ABSTRACT
Depreciation of fixed assets is the trend of The Times, our country enterprise equipment aging is serious, a variety of production machines are eliminated, in order to make the production equipment function maximization, assets depreciation is preferred. This article in the new "accounting standard for business enterprises" as the principle, through to the depreciation of fixed assets related question discussion, made clear the connotation of the depreciation of fixed assets and the influencing factors of depreciation, depreciation method, the type, content as well as the advantages and disadvantages of each method theory. By using the theory of content, for the current enterprise in the depreciation of fixed assets depreciation do a analysis for the problems, and gives the corresponding solutions. Fixed assets is an important resource to reflect the economic position and operating results, plays an important role to the enterprise, the problem is an important part of the fixed assets depreciation, so the enterprise for the provision of depreciation must ensure the scientific nature and feasibility, and reality, to be able to make enterprise benefit maximization. So, study the depreciation of fixed assets problem es increasingly important.
Key words: Depreciation of fixed assets; Depreciation method;
The provision of depreciation
目录
一、固定资产折旧相关理论 1
(一)固定资产折旧的概念 1
(二)影响固定资产折旧的因素 2
2
2
2
3
3
(三)固定资产折旧方法的介绍 3
4
4
4
5
二、折旧方法的比较 5
(一)应用实例 5
(二)优缺点分析 10
10
10
11
三、当前企业计提折旧存在的问题 11
(一)折旧年限过长 11
(二)计提折旧