【摘要】 针对当前固定资产使用支出的管理与核算中存在的问题，提出了解决的办法，即：严格区分固定资产使用中的支出哪些是属于资本性支出，哪些是属于收益性支出，对难于区分的支出项目可确定一个合理限额；同时，在实际工作中，还应高度重视，切实做好使用支出的管理与核算。更多还原

【Abstract】 The essay presents a solution to the problems in management and accounting over the disbursement occurred in fixed assets to use.To be exact,strictly dirferentiate capital disbursment from profitable one.Meanwhile,a reasonable quota should be set for the items which are hard to be classified.Furthermore,the management and accounting over the disbursement should be valued and properly performed in practical work.更多还原