浅析固定资产在财务报表中的合理披露

Reflections on disclosures of fixed assets in financial statement

随着人们对会计信息的相关性提出越来越高的要求，现行会计报告中固定资产的披露存在着一定的 不相关性。本文首先介绍了会计对固定资产披露的要求，然后从财务分析、价值评估、资产质量的反映等 三个角度分析固定资产披露中存在的问题，最后针对这些问题提出了几条解决措施。

With the increasingly high requirements for the relevance in accounting information, people come to discover in financial report certain irrelevance in the disclosure of fixed assets. In view of this, following a brief introduction of the requirements of this disclo- sure of fixed assets, this article takes into consideration some problems arising in the process of disclosing, which is done through finan- cial analysis, value assessment and assets quality reflection. In the end, some suggested solutions are offered for the problems mentioned.