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从当前来看,大部分交通事业单位固定资产在购置和管理方面存在着很多问题和弊端,参照财政部2012年《事业单位会计制度》中新增内容加强固定资产的科学管理,对于交通事业单位提高工作效率、节省国家资源以及促进交通单位的长远、可持续发展具有十分重要的意义。本文针对交通事业单位固定资产管理展开讨论,重点分析了交通事业单位(高速公路管理单位)固定资产管理中存在的弊端以及对应的解决方法。
From the current point of view, most of the transport units in the purchase and management of fixed assets there are many problems and drawbacks, with reference to the Ministry of Finance 2012 “Institutional Accounting System” to strengthen the scientific management of new fixed assets, transport units Improve work efficiency, save national resources and promote the long-term and sustainable development of transport units is of great significance. This article discusses the fixed assets management of the transport units, and analyzes the shortcomings and the corresponding solutions in the fixed assets management of the transport units (expressway management units).