由于现代科学的发达,企业固定资产不断更新,要求在技术性能上先进,品种数量齐全,无疑经济价值也迅速增大.我国现行固定资产单位标准限额,就显得有些偏低,企业里的固定资产品种数量繁多,给管理和核算带来了困难.如果把固定资产的单位价值,适当提高一些,使原属于固定资产的一些小型设备和工器具,可以划作低值易耗品,固定资产数量相应减少.这样做是实际工作的需要,同时也是社会发展的必然趋势.因为随着社会生产的发展和现代科学技术的飞跃,产品也必然是向高、精、尖、新发展,产品价格也相应有所提高,直接影响到固定资产价格的加大.固定资产的管理与核算,是一项 Due to the development of modern science and technology, the fixed assets of enterprises are continuously updated, and the technical performance is required to be advanced, the number of varieties is complete, and there is no doubt that the economic value has also increased rapidly. The current national fixed asset unit standard quota is somewhat low, and the fixed assets in the enterprise The large number of varieties has brought difficulties to management and accounting. If the unit value of fixed assets is appropriately increased, some small equipment and tools originally belonging to fixed assets can be classified as low-value consumables, and the number of fixed assets Reducing accordingly. This is the need for practical work, and it is also an inevitable trend of social development. Because with the development of social production and modern science and technology leap, the product must also be high, refined, sharp, new development, product prices are also Corresponding improvements will directly affect the increase in fixed asset prices. The management and accounting of fixed assets is a