实质重于形式下固定资产后续支出会计处理的改进

新准则按实质重于形式原则的要求，将车间使用的固定资产后续支出不符合固定资产确认条件的，在发生时计入当期损益，计入“管理费用”。这是新准则的亮点。但新准则的相关规定及与相关具体准则之间的规定存在矛盾，通过分析提出改进建议。

The Improvement of Accounting Treatment to the Subsequent Expenditure of Fixed Assets with the Principle of ＂ Substance Being Prior to Form＂

With the Principle of ＂ Substance Being Prior to Form＂, new norms prescribe that the fixed assets sub expenditure used in the workshop out of the confirmation terms should be charged to income statement when arise sequent and included in the ＂management costs＂, which is the highlights of the new norms, but there is conflict between the relevant provisions and specific guidelines in the new norms. This paper analyzes the problem and proposes corresponding resolution.