固定资产评估减值相关问题的探讨

Valuation Depreciation Should Not Be Simply Regarded as the Fix-Assets Depreciation Preparation

《企业会计制度》颁布实施以来,对企业改制发起设立股份有限公司,依法进行资产评估和报表审计过程中,会计师普遍简单以评估师的评估减值数据作为计提固定资产减值准备的依据。本文对此种做法的有关问题进行初步分析,并提出在新形势下,开展以财务报告为目的评估研究的同时,首先研完以固定资产减值准备计提为目的的评估,以引起行业的重视。

Since the issue of the Accounting System for Business Enterprises, the auditors often use the valuation depreciation as the fix assets depreciation preparation in the legal valuation and auditing for enterprises' reorganization. This article analyzes the related problems of this means, and suggests to research the valuation for the purpose of the financial reportsand valuation for fix assets depreciation.