新旧固定资产准则的内容比较与问题思考

Thoughts on the Content Comparison and Question of New-old Fixed Asset Criterion

财政部于2006年2月15日发布了新的企业会计准则,将自2007年1月1日首先在上市公司施行。新准则由1项基本准则、38项具体准则和相关应用指南构成。新的企业会计准则体系首次构建了比较完整的有机统一体系,实现了与国际惯例的趋同,强化了为投资者和社会公众提供决策有用会计信患的新理念,并为改进国际财务报告准则提供了有益借鉴。本文仅对新旧《企业会计准则——固定资产》的内容进行比较,并就新准则在实际执行过程中可能出现的一些问题进行了思考。

The Ministry of Finance had issued new enterprise accounting criterion on February15,2006,the first one will be going on the market to execute from January1,2007.The new criterion consists of 1 basic criterion, 38 concrete criteria and the corresponding applied guides.New criterion system of enterprise accountants has es- tablished a complete organic unification system for the first time,which is in accordance with international con- vention and strengthened to provide the new idea of the decision-making useful accounting information for the investor and the social public,also has provided the beneficial model for the improvement international financial report criterion.This article only compares new-old content of“Enterprise Accountant Criterion-Fixed asset”and some questions which possibly appeared in the actual implementation are put forward which are based on the thought of the new criterion.