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事业单位的固定资产管理是单位管理的重要组成部分,对单位的经济增收以及价值的再创造等发挥着重要作用。随着现有事业单位会计制度改革的加快,原有的事业单位会计制度已跟不上时代变革的步伐,为此财政部修订发布了《事业单位会计制度》,规定与2013年1月1日施行。本文就新事业单位会计制度对固定资产管理的影响进行分析,并提出如何科学地做好固定资产管理工作。
The management of fixed assets in public institutions is an important part of the management of units and plays an important role in the unit’s economic growth and in the re-creation of values. With the acceleration of the reform of the accounting system of the existing public institutions, the original accounting system of the public institutions has failed to keep pace with the changes of the times. Therefore, the Ministry of Finance revised and promulgated the Accounting System of Public Institutions, Execution. This article analyzes the impact of the new institutional accounting system on the management of fixed assets and puts forward how to scientifically do the management of fixed assets.