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行政事业单位的固定资产是保证行政事业单位履行公共服务职能,促进行政事业单位发展的物质基础和必备条件,其安全、完整对行政事业单位的生产经营影响极大,对其会计核算的正确与否,对其管理的是否到位,既会影响到行政事业单位资产负债表反映信息的质量,也会影响到利润表反映信息的质量,进而影响到会计信息使用者做出恰当的决策。笔者结合工作实践,就当前行政事业单位资产管理应注重抓好的几个方面问题提出相关建议。
The fixed assets of the administrative institutions are the material basis and prerequisites for ensuring that the administrative institutions fulfill their public service functions and promote the development of the administrative institutions. Their safety and completeness have a great impact on the production and operation of the administrative institutions, and their accounting practices are correct Whether or not its management is in place will affect the quality of the information reflected in the balance sheet of administrative institutions, and will also affect the quality of the information reflected in the income statement, thereby affecting the accounting information users to make appropriate decisions. The author combines work practices, the current administrative institutions should pay attention to asset management should do a good job several aspects of the relevant recommendations.