国内企业固定资产会计与控制的发展现状及改进方向

О. Kravchenko, О. Seleznova
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引用次数: 0

摘要

固定资产参与资源的生产、分配、交换和消费过程。因此,现代企业的效率主要取决于固定资产的生产性利用。因此,企业中与此类资产的会计核算、确认、转移和处置有关的交易的会计核算的准确性和可靠性取决于对这些方面的法律法规的状况以及对报告中所呈现数据的完整性的控制。本研究考察了固定资产交易会计核算的监管要求(包括固定资产确认的特点、最优折旧方法的比较等)、固定资产分类的科学观点以及控制对确保会计数据的完整性和准确性的重要性。本文分析了固定资产按生命周期记帐的特点,如:接收、生产使用与保管、质量特征的恢复与改善、处置等。考虑企业应以何种收入和价值确认此类资产的问题。特别注意的是固定资产的初始成本和折旧方法。而对方法的分析表明,直线法比加速残值还原法简单,而加速残值还原法耗时最长。而累积法的缺点是每月确定累积系数,虽然直线法的折旧金额是不变的。人们认识到,固定资产的最后一个生命周期会影响企业的财务业绩,因为它扣除了处置固定资产的残值所得和处置该资产所产生的间接成本。在此基础上强调,控制固定资产的任务是评估购置固定资产的可行性,对此类资产的会计和移动的管理要求的可靠性,确定其操作的正确技术条件,确定维修文件,以及在发现时确定盗窃损失的数额。提出了固定资产会计核算和控制中存在的主要问题,并提出了改进措施。在经济活动中实施这种方法,可以最大限度地减少固定资产会计中的错误和差错,并提高报告质量
本文章由计算机程序翻译,如有差异,请以英文原文为准。
STATE OF DEVELOPMENT OF ACCOUNTING AND CONTROL OF FIXED ASSETS AT DOMESTIC ENTERPRISES AND DIRECTIONS OF THEIR IMPROVEMENT
Fixed assets contribute to the process of production, distribution, exchange and consumption of resources. therefore, the efficiency of modern enterprises depends primarily on the productive use of fixed assets. Therefore, the accuracy and reliability of accounting for transactions related to the accounting, recognition, movement and disposal of such assets in the enterprise depends on the state of legal regulation of such aspects and control over the completeness of the data presented in the report. This study examines the regulatory requirements for accounting for transactions with fixed assets (including the features of their recognition, comparison of optimal depreciation methods, etc.), scientific views on the classification of fixed assets, and the importance of control to ensure the completeness and accuracy of accounting data. This article analyzes the features of accounting for fixed assets by life cycles, such as: receipt, productive use and storage, restoration and improvement of quality characteristics and disposal. The issues of types of revenues and values at which such assets should be recognized at the enterprise are considered. Particular attention is paid to the initial cost and methods of depreciation of fixed assets. Whereas the analysis of methods has shown that the straight-line method is simple in comparison with the method of accelerated reduction of residual value, which is the most time-consuming. Whereas the disadvantage of the cumulative method is the monthly determination of the cumulative coefficient, although the amount of depreciation in the straight-line method is constant. It is recognized that the last life cycle of fixed assets affects the financial results of the enterprise due to the deduction of income from disposal of fixed assets of their residual value and indirect costs associated with the disposal of such assets. On the basis of which it is emphasized that the task of control of fixed assets is to assess the feasibility of its acquisition, the reliability of regulatory requirements for accounting and movement of such assets, establishing the correct technical conditions of its operation, determining the documentation of repairs, as well as determining the amount of losses theft in case of detection. The main problems of accounting and control of fixed assets are presented and ways to improve them are suggested. The implementation of such in economic activities minimizes the number of errors and errors in the accounting of fixed assets, as well as improve the quality of reporting
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