浅谈施工企业固定资产核算与管理研究
2017-01-22 01:09
导读:管理论文毕业论文,浅谈施工企业固定资产核算与管理研究怎么写,格式要求,写法技巧,科教论文网展示的这篇论文是很好的参考:摘要:《企业会计准则——固定资产》颁布以来,各企业根据《企业会计准则—
摘要:《企业会计准则——固定资产》颁布以来,各企业根据《企业会计准则——固定资产》有关规定在固定资产核算与管理方面作了相应调整,正逐步跟国际接轨,但部分企业却受利益驱动影响利用相关规定的“弹性”来达到自己的意图,出现了一些问题;笔者经过思考,提出了几条不成熟的方法以防止这些现象的发生,目的是想引发各位专家、同行的思考,最终在会计实务中避免或减少这些问题。
关键词:施工企业;固定资产;核算与管理
Abstract: since "Business accounting Criterion - - Fixed asset" has promulgated, various enterprises according to "Business accounting Criterion - - Fixed asset" the concerned requirements have made the corresponding adjustment in the fixed asset calculation and the management aspect, gradually with international trail connection, but the partial enterprises actually receive the benefit actuation influence use related stipulation “the elasticity” to achieve their intention, had some problems; The author after the ponder, proposed several not mature methods prevent these phenomena the occurrence, the goal are want to initiate the fellow experts, colleague's ponder, avoids or reduces these questions finally in the accounting practice. key word: Construction enterprise; Fixed asset; Calculation and management 前言