建立固定资产会计的构想

Thought on the Construction of Fixed Asset Accounting

目前,固定资产准则及企业会计制度对固定资产的核算方法中存在计量标准不一致、入账价值不统一、价值补偿不合理、减值准备存在较大的随意性等问题。为此需要建立固定资产会计。本文提出了构建固定资产会计的前提是将固定资产计量基础由历史成本改为当期市价,指出了构建固定资产会计的目的、固定资产会计应设置的账户,说明了在固定资产会计在固定资产取得、增值、折旧、处置、减值等各种情况的会计处理,还就固定资产会计信息的披露方法与所得税法的衔接提出了见解。

At present, as to the calculating method of fixed assets, fixed asset principle and corporation accounting system are different from each other including the disagreement in calculating standard, the value discrepancy in entry account, the illogicality in value compensation, the random in devalue reserve, etc. Therefore, fixed asset accounting needs to be constructed. This essay asserts that the precondition to construct the fixed asset accounting is to change the calculating basis of fixed assets from historical cost to current prevailing price. It figures out the purpose to construct the fixed asset accounting and due accounts to be set up in fixed asset accounting. It illustrates the accounting processing in fixed asset accounting for various cases such as acquisition, increment, depreciation, disposition, devalue, etc. of fixed assets. It also puts forward the viewpoints about the link between the method of fixed asset accounting information disclosure and income tax law.