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随着新高校会计制度的出台,国有资产的账务处理会计政策发生了很大变化,为了做好新旧会计制度的衔接,加强国有资产的管理,摸清国有资有的真实价值,盘活存量资产,提高资产的使用效益,2016年陕西教育厅下发了《关于开展2016年行政事业单位国有资产清查和产权登记工作的通知》。本文就本次清查过程中反映出的问题,探讨了在新形势下,优化国有资产内部控制的要求。
With the promulgation of the new university accounting system, accounting policies for the treatment of state-owned assets have undergone tremendous changes. In order to make good the connection between the old and the new accounting systems, strengthen the management of state-owned assets, ascertain the true value of the state-owned assets and revitalize the existing assets In 2016, the Shaanxi Provincial Department of Education issued the Notice on Carrying Out the Inventory of State-owned Assets of Administrative Institutions in 2016 and the Registration of Property Rights. This article discusses the problems reflected in the inventory process and explores the requirements for optimizing the internal control of state-owned assets in the new situation.