Regarding the disadvantages of standards,measurements and accounting treatments in current accounting system for fixed asset depreciation reserves,Accelerated depreciation method and non-reversible depreciation reserve method were discussed in order to push the implementation of new accounting standards.

It should be consolidated intra-company transaction of inventory and its depreciation reserves related when we compile a consolidated statement of account.

Based on Feltham-Ohlson Model,this paper has set up a model that enterprise net assets change with time and brings the accrual of impairment provision into it.

The Accounting Standard for Business Enterprises stipulates that the enterprise should make eight impairment provisions in order to reduce potential risks.

From aspects of the decrement provision of the fixed assets and the modification of the confirmation of the income and cost,this paper discusses on the influence of the new <Enterprise Accounting System> on the income tax of the construction enterprises.

Through the concrete analysis and calculation,this paper discusses on t he influence of drawing bad debts provision,long -term investment decrement provision,inventory falli ng price provision,short -term inve stment falling price provision,trust lending,fix ed assets decrement provision,invisible assets decrement provision an d uncompleted construction decrement provision.

This paper expounds the important significance of the system of assets depreciation preparation, analyzes on the influence of the assets depreciation preparation on enterprise s accounting data, and probes into the problem of how to put an end to drawing up false accounts by using the assets depreciation preparation in enterprises.

This paper compares the current Enterprise Accounting System and new Enterprise Accounting System in terms of predrawing of assets depreciation preparation,reversion and its effect,etc.

It goes on to look at that the geological prospecting units should establish and improve capital fund management system,risk fund system of geological exploration,as well as reduced-value reserve fund system of geological results;strengthen and improve the financial managem.