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行政事业单位的固定资产是指使用年限在一年以上,单位价值在规定标准之上,并在使用过程中保持原来物质形态的资产。其标准是:一般设备单位价值在500元以上,专用设备单位价值在800元以上。行政事业单位固定资产是国有资产的重要组成部分,如何加强对行政事业单位的固定资产的内部控制,防范固定资产管理中的差错和舞弊,保护固定资产的安全、完整,提高固定资产使用效率,对于保障国家机构、政府部门及社会团体行使其职能及各项事业正常有效运行有着十分重要的意义。
The fixed assets of an administrative institution refer to the assets whose useful life is more than one year, the unit value is above the stipulated standard, and the original material form is maintained in the process of using. The standard is: general equipment unit value of 500 yuan or more, special equipment unit value of 800 yuan or more. How to strengthen the internal control of fixed assets in administrative institutions, prevent the errors and fraud in the management of fixed assets, protect the safety and integrity of fixed assets, improve the efficiency of the use of fixed assets, It is of great significance to guarantee that the state agencies, government departments and social organizations exercise their functions and the normal and effective operation of various undertakings.