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作为我国国有资产重要组成部分的事业单位的固定资产,其核算工作关系到我国的国有资产的保值增值。事业单位的固定资产会计核算制度规定和管理方式落后,核算管理人员素质和意识不能达到应有的标准等问题,因而其核算管理上具有很大的弊端。在我国社会经济不断发展和事业单位固定资产不断增长的背景下,这种弊端更加凸显。为了更好地使事业单位固定资产核算管理适应当今社会经济发展和国家政策的需要,本文就事业单位固定资产管理工作所存在的弊端和导致事业单位固定资产核算管理问题的其他原因进行了分析,并对事业单位固定资产核算管理方法提供建议。
As an important part of state-owned assets of public institutions in the fixed assets, the accounting work related to China’s state-owned assets to preserve and increase value. Institutional fixed assets accounting system regulations and management methods behind the accounting staff quality and awareness can not meet the due standards and other issues, and therefore its accounting management has great drawbacks. In the context of the continuous socio-economic development in our country and the constant growth of fixed assets in public institutions, such drawbacks have become even more prominent. In order to better adapt the management of fixed asset accounting in public institutions to the needs of today’s social and economic development and national policies, this paper analyzes the shortcomings in the management of fixed assets in public institutions and other reasons leading to the management of fixed asset accounting in public institutions, And institutions of fixed assets accounting management methods to provide advice.