| 折旧会计的再思考 |
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| 引用本文： | 谢瑞峰. 折旧会计的再思考[J]. 石家庄经济学院学报, 2003, 26(6): 726-730 |
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| 作者姓名： | 谢瑞峰 |
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| 作者单位： | 北京机械工业学院,工商管理分院,北京,100085 |
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| 摘 要： | 《企业会计准则-固定资产》的颁布实施,在折旧会计理论和实务方面更加规范,更加符合国际会计惯例,是折旧会计的又一理论突破。对折旧会计的部分基本问题作以探讨,并对固定资产准则中折旧规范部分进行一定的评价。
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| 关 键 词： | 企业会计准则 折旧会计 固定资产折旧 折旧因素 折旧方法 会计信息披露 |
| 文章编号： | 1007-6875(2003)06-0726-05 |
| 修稿时间： | 2003-07-05 |
The Reconsideration of Depreciation Accounting |
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| XIE Rui-feng. The Reconsideration of Depreciation Accounting[J]. Journal of Shijiazhuang University of Economics, 2003, 26(6): 726-730 |
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| Authors: | XIE Rui-feng |
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| Abstract: | With the promulgation of the "Enterprise Accounting Principles for Fixed Assets", the depreciation accounting theory and practice have been more normative and more consistent with international practices. This is a theoretical break-through in this area. In this paper, some basic points on depreciation accounting are discussed, and the depreciation standards in the enterprise accounting principles for fixed assets are evaluated. |
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| Keywords: | fixed assets depreciation reconsideration |
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