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固定资产管理好坏,直接影响到单位业务活动的开展、经济效益的提高以及资产的保值增值等。目前,在固定资产核算中存在的主要问题是:无法反映固定资产新旧程度、不能真实反映事业单位所耗成本、账卡物不能相符等,造成资金浪费。完善企业固定资产核算管理,应对固定资产实行科学管理,本文提供几点对策仅供参考!
The management of fixed assets has a direct impact on the development of business activities, the improvement of economic benefits and the preservation and appreciation of assets. At present, the main problems in the accounting of fixed assets are the inability to reflect the level of new and old fixed assets, the true cost of institutions can not reflect the cost, account card does not match, resulting in wasted funds. Improve the accounting management of fixed assets, fixed assets to deal with the implementation of scientific management, this article provides some countermeasures for reference purposes only!