This paper discusses the accountant carrying into execution in theory and dissertates the using condition and bound, analyzes the important problems in process of fixed assets devalue check and brings forward corresponding advices.

• 针对新企业会计准则实施中的固定资产减值核查方法进行了理论探讨，论述了固定资产减值核查方法的适用条件和范围，并对固定资产减值核查中的重点问题进行了具体分析，给出了相应的建议。