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《事业单位财务规则》、《事业单位会计制度》等确定了事业单位固定资产管理的重要地位,事业单位必须转变工作作风,树立新管理理念,加强固定资产的管理,全面解读新制度中固定资产管理的规定,结合本单位的实际情况,把握固定资产管理重点,提高固定资产管理效果。本文先简单阐述新制度中有关固定资产管理的规定,并就固定资产的计提折旧、报废管理、行政监管、内控体系、预算管理等方面介绍强化固定资产管理的方法。
The Financial Institutions of the Institutions and the Institutional Accounting System determine the important status of the fixed asset management of public institutions. The public institutions must change their style of work, establish a new management concept, strengthen the management of fixed assets and comprehensively interpret the fixed assets Management requirements, combined with the actual situation of the unit, grasp the focus of fixed assets management and improve the effectiveness of fixed asset management. This article briefly describes the new system of fixed assets management requirements, and on fixed assets depreciation, retirement management, administrative supervision, internal control system, budget management and other aspects to introduce ways to strengthen the management of fixed assets.