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行政事业单位改革是大势所趋,在改革的进程中,如何加强国有资产管理成为各事业单位改革的关注点。本文在结合以往学者对事业单位国有资产管理工作所做的研究,通过分析事业单位国有资产管理存在的问题,如资产配置不合理、资金使用效率低和会计入账不规范等,针对上述问题结合新行政事业单位会计制度提出一些建议,为加强国有资产管理提供了一些启示。
The reform of administrative institutions is the trend of the times. In the process of reform, how to strengthen the management of state-owned assets has become the focus of reform in all institutions. Based on the previous studies on state-owned assets management in public institutions, this paper analyzes the existing problems of state-owned assets management in public institutions, such as unreasonable allocation of assets, inefficient use of funds and non-standard accounting, Some suggestions are put forward in the accounting system of administrative units, which provide some enlightenment for strengthening the management of state-owned assets.