铁路企业于2015年1月1日起全面执行《企业会计准则》。新准则在固定资产的概念、核算范围和核算方法方面都有着很大改变。本文从铁路企业执行新固定资产核算方法实例作为分析点,侧重于解决固定资产核算在新企业会计准则下出现的各种问题,为铁路企业的固定资产核算提供一定建议。 Railway enterprises from January 1, 2015 from the full implementation of “Accounting Standards.” The new standard has changed quite a lot in the concept of fixed assets, the scope of accounting and accounting methods. In this paper, the railway enterprises to implement the new method of fixed assets accounting as an example, focusing on resolving various problems arising under the new accounting standards for fixed assets accounting, to provide some advice for the railway enterprise’s fixed assets accounting.