固定资产会计核算方法的变革

The Reform of Fixed Assets Accountancy Checking Methods

随着我国社会主义市场经济的发展和会计准则、会计制度的日益完善 ,固定资产的会计核算方法将更加科学、规范、实用 ,更加符合客观性原则、实质重于形式原则和谨慎性原则的要求 。

Along with the development of socialist market economy in our country and the accountancy standards and accountancy system increasingly perfecting, the fixed assets checking methods will be much more science, norm, practical, and more matched the requirement of objectivity principle, substance heavier than the form principle and the principle of wariness and match international practice