浅论固定资产的抵减

固定资产是企业非流动资产的重要组成部分，在市场经济条件下，随着固定资产参与企业的生产经营活动，其价值必然发生减值，加强固定资产减值的核算已成为现代企业经营管理中一项重要内容，由于导致其价值发生减值的原因有很多。因此，在进行其减值核算时必须将“累计折旧”和“固定资产减值准备”有机结合起来，才能真实地反映企业固定资产的内在价值。

Discussion on Fixed Assets Value Decrease

Fixed assets is an important component for enterprise non-current assets, under the market economy conditions, fixed assets involves in enterprises' manufacture and management, so its value decreases naturally, strengthening the examine and calculate of fixed assets has become a critical part in modern enterprises' management. Because there are lot of reasons for value decrease, only combines the add up depreciation and fixed assets devaluation preparation in the process of value decrease examine and calculate can we factually reflect the inner value of the fixed assets of the enterprises.