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Abstract: since "Business accounting Criterion - - Fixed asset" has promulgated, various enterprises according to "Business accounting Criterion - - Fixed asset" the concerned requirements have made the corresponding adjustment in the fixed asset calculation and the management aspect, gradually with international trail connection, but the partial enterprises actually receive the benefit actuation influence use related stipulation “the elasticity” to achieve their intention, had some problems; The author after the ponder, proposed several not mature methods prevent these phenomena the occurrence, the goal are want to initiate the fellow experts, colleague's ponder, avoids or reduces these questions finally in the accounting practice.

key word: Construction enterprise; Fixed asset; Calculation and management

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