对我国固定资产重估账务处理的改进建议

Proposal to Our Country's Accounting Processing Methods of Fixed Assets Revaluation

由于我国对固定资产重估的会计处理尚没有作出十分明确的规定 ,会计人员在具体操作中作法不一。在此 ,借鉴国际会计准则中对固定资产重估的有关处理 ,找出我国现行方法中的弊端 。

Because the accounting processing methods of fixed assets revaluation have not been definitely provided in our country,the accountants perform differently in practice.By means of the methods of International Accounting Standards,this paper finds out disadvantages of our current methods and puts forward some methods to suit our concrete condition.