新旧《会计准则-固定资产》对比分析.doc

本 科 毕 业 设 计（论文） 题目 新旧《会计准则-固定资产》对比分析 院（系部） 经济管理学院 专业名称 会计 年级班级 学生姓名 指导教师 2011 年 3 月 28 日摘 要 2006年2月，财政部发布了《企业会计准则第4号—固定资产》，新准则较2001年11月发布的《企业会计准则—固定资产》在内容表述上有较大的变化导致相关的会计处理也出现了较大的差异，为了加深对新准则的理解，就新旧准则在会计处理方面的差异探讨—固定资产》修订前后的相关变动内容进行分析，从固定资产概念、确认、初始计量、后续支出、处置以及披露等方面对其变化进行了分析比较。并就新准则进行了一些思考。 关键字：企业会计准则 固定资产 差异 ABSTRACT In February 2006, the Ministry of Finance issued a corporate accounting standards No. 4-fixed assets, The new guidelines than in November 2001 issued by the Accounting Standards for Business Enterprises-fixed assets as expressed in a greater change. These changes eventually led to the accounting treatment have seen a fairly significant difference, in order to gain a new understanding of the guidelines. also related to the accounting staff and better use of new accounting standards, the fixed assets of enterprises to make more objective accounts, more effective management, it is necessary for both old and new criteria for the fixed assets accounting treatment made the difference explore. In 2001 the Ministry of Finance issued a new accounting guidelines . New accounting standards system first built a relatively complete system of the organic unity, achieved with the international practice of convergence, strengthened to investors and the general public to provide information useful accounting decisions of the new concept. This paper mainly deals with the old and new corporate accounting standards-fixed assets before and after the amendment of the relevant changes in the content analysis, from the concept of fixed assets, confirmed that the initial measurement, the follow-up expenditures, disposal and disclosure aspects of the changes in its analysis and comparison, and new guidelines for some thoughts. The key words: Accounting Standards for Business Enterprises Fixed assets Difference 目 录 前言 ………………………………………………