关于企业固定资产减值准备问题及对策的研究—以北京市宣武华厦市政工程有限责任公司为例.docxVIP

PAGE 17 1 关于企业固定资产减值准备问题及对策的研究 ——以北京市宣武华厦市政工程有限责任公司为例 摘 要 企业的财务核算对于企业自身扮演者重要的角色，固定资产是企业资产占比较大的部分。固定资产减值准备的核算是会计整体合算的重要组成部分。 本论文主要通过对工程类企业内部的资产减值准备进行深入研究，发现一些当下企业对于固定资产减值准备的问题。以宣武华厦市政工程有限责任公司为例，分析该企业目前固定资产减值准备核算中出现的一些相关问题，并针对这些问题提出针对性的解决策略。 通过对该企业资产减值的核算情况，以核算流程为突破点，以财务报告，电子会计凭证等资料寻找其各个数值中的问题；并以专业的数据资料作为对比，进行会计核算表的规范化处理。总结问题，明确可回收金额，建立系统的会计核算体系提出可实施性的建议，使企业在资产减值准备方面的核算更加健全，完善。以此使财务业务有条不紊的管理公司资金，为企业未来的发展之路提供可靠的保障。 关键词：固定资产减值准备 可回收金额 会计核算 Research on the impairment of fixed assets of enterprises and countermeasures Take Beijing xuanwu huaxia municipal engineering co., LTD as an example Abstract The financial accounting of enterprises plays an important role in enterprises themselves, and fixed assets account for a large part of enterprise assets. This paper makes an in-depth study of the internal asset impairment reserve of engineering enterprises and finds out some current problems of the fixed asset impairment reserve of enterprises.Taking xuanwu huaxia municipal engineering co., ltd. as an example, this paper analyzes some problems in the current accounting of fixed asset impairment provision of the company, and puts forward targeted solutions to these problems. Through the enterprise assets impairment accounting, accounting process as a breakthrough point, to financial reports, electronic accounting vouchers and other data to find its various numerical problems;And the professional data data as a comparison, accounting table for the standardization of processing.Summarize the problems, make clear the recoverable amount, establish a systematic accounting system and put forward feasible Suggestions, so as to make the accounting of asset impairment provision of enterprises more sound and perfect.So that the financial business in an orderly manner to manage the companys funds for the future development of enterprises to provide a reliable guarantee. Key words: Fixed assets depreciation reserves Recoverable amount Inancial accounting 前 言 当下会计核算日益国