固定资产是企业重要的劳动手段,代表着企业的生产能力。它是企业资产负债表中的一个重要项目,其核算的正确与否,既会影响到企业资产负债表的质量,又会影响到利润表反映信息的质量,加强企业固定资产的财务管理,有利于提高固定资产的使用效率,节约资金、提高企业的经济效益。1 固定资产的确认企业的某一资产项目,是否列为固定资产核算,首先要看是否符合固定资产的定义,也就是指同时具有以下特征的有形资产:为生产商品、提供劳务、出租或经营管理而持有的;使用年限超过一年;单位价值较高。其次,还要符合以下两个条件:①该固定资产所包含的经济利益很可能流入企业。判断固定资产所包含的经济利益是否很可能流入企业,主要依据与该固定 Fixed assets is an important means of work for an enterprise and represents the productive capacity of an enterprise. It is an important item in an enterprise's balance sheet. Whether its accounting is correct or not affects the quality of the enterprise's balance sheet, affects the quality of information reflected in the income statement, and strengthens the financial management of the fixed assets. This will help improve the efficiency of the use of fixed assets, save money and improve the economic efficiency of enterprises. 1 Confirmation of Fixed Assets Whether or not an asset item of an enterprise is classified as a fixed asset depends on whether the definition of fixed asset conforms to the definition of fixed asset, that is, a tangible asset that simultaneously has the following characteristics: provision of labor, rental or business for the production of goods Management and holding; service life of more than one year; higher unit value. Second, it also meets the following two conditions: ① The economic benefits included in the fixed assets are likely to flow into the enterprise. Judge whether the economic benefits included in the fixed assets are likely to flow into the enterprise, mainly based on the fixed