摘要:2006年2月15日我国财政部新颁布的《企业会计准则第4号——固定资产》是在借鉴国际会计准则基础上，结合我国实际作出的有针对性和可操作性的原则，重新规范了固定资产的确认、计提折旧、后续计量及相关信息的披露。目前我国对有关固定资产的规定可操作性较差，加上旧会计准则的根深蒂固，在计提固定资产价值的时候，很多企业都是单单考虑固定资产的原值，而没有根据新准则的规定更多地考虑固定资产的计量对企业当期和未来经营业绩的影响，因此在一定程度上影响了会计信息的真实性和可靠性。鉴于此，本文试从初始确认、计提折旧、后续计量以及信息披露等方面对固定资产计量会计进行比较分析，并对我国新会计准则里固定资产的规定实施的预期效果进行分析和提出完善我国固定资产会计的建议。

关键词：固定资产，计量，比较分析，建议

Abstract:February 15 , 2006，the China's Ministry of Finance issued a new 《 Enterprise Accounting Standards No. fourth -- fixed assets 》. It is in reference to the international accounting standards foundation and unifies our country actual made targeted and maneuverability principle to standardize the fixed assets, depreciation, follow-up measurement and disclosure of the relevant information. At present, fixed assets in our country related to poor maneuverability, in addition to the old accounting standards the ingrained. When the provision of fixed assets value, many companies are only about fixed assets original value, and not according to the new standards of fixed assets accounting on current business and future business performance influence. Thus, it is affected the authenticity and reliability of accounting information in some aspect. This article tries comparative analysis from the initial recognition, depreciation, follow-up measurement and information disclosure and other aspects of fixed assets accounting. On China's new accounting standards of fixed assets in the implementation of the provisions of the expected effect is analyzed and proposed that consummates our country fixed assets accounting advice.

Key Words: fixed assets, measurement, comparison and analysis, suggestion

　　　在会计实务中，企业一般是按月计提固定资产折旧的，月份内开始使用的固定资产，当月不计提折旧，从下月开始计提折旧；月份内减少或停用的固定资产，当月仍计提折旧，从下月开始停止计提折旧。企业至少应当于每年年终，对固定资产的使用寿命、预计净残值和折旧方法进行审核。其使用寿命预计数与原先估计数有差异的，应当适当地调整固定资产使用寿命；其预计净残值预计数与原先估计数有差异的，应当适当地调整预计净残值；其固定资产有关的经济利益预期实现方式有重大改变的，应当改变固定资产折旧方法；其固定资产使用寿命、预计净残值和折旧方法的改变，应当作为会计估计变更。