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经济快速发展的同时,各行业的深化改革也开始了。伴随着事业单位深化改革的进行,单位固定资产会计处理暴露出了较多的问题,这些问题的存在严重影响了固定资金核算的准确性,给事业单位的发展带来了极大的阻碍作用。本文从固定资产的分类及主要的会计处理出发,探讨了当前事业单位固定资产会计处理中存在的问题以及事业单位固定资产会计处理问题的应对措施,为事业单位固定资产会计处理的精准性提升提供参考。
In the meantime, with the rapid economic development, the deepening reforms in various industries have begun. With the deepening of institutional reform, the accounting treatment of fixed assets units exposed more problems, the existence of these problems seriously affected the accuracy of fixed-capital accounting, the development of institutions has brought great impediment. Based on the classification of fixed assets and the main accounting treatment, this paper discusses the existing problems in the accounting treatment of fixed assets in public institutions and the measures to deal with the problem of accounting treatment of fixed assets in public institutions, and provides the improvement of the accuracy of the accounting treatment of fixed assets reference.