对新准则中固定资产确认的分析

An Analysis of the Confirmation Conditions in the New Standard for Business Accounting

新准则《企业会计准则第4号一固定资产》中对固定资产重新定义,并明确了其确认条件。该定义及确认条件,一是明确了资产持有的目的;二是表明该资产持有具有经济价值,可以给企业创造收益。但其定义及确认务件也存在一些问题,本文通过分析,提出了一些想法,望有助于进一步完善固定资产的定义及确认条件,加强管理固定资产。

The new standard the Business Accounting Standard No.4-- Fixed Assets redefines the fixed assets and makes clear the confirmation conditions just to clarify the purposes of property holding and express its economy value,can bring income for businesses.But there still exist some problems in its definition and confirmation conditions.This text,based on analysis,attempts to put forward some viewpoints, hoping to contribute to further perfection of definition and confirm conditions of fixed assets and to strength- ening management of fixed assets.