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随着改革开放的深入,我国经济快速发展对公共财政投入不断加大,事业单位固定资产迅速增加,如何加强对事业单位固定资产管理以及核算成为了当务之急。事业单位固定资产作为事业单位一项非常重要的经济资源,对于事业单位的发展有着重要意义,事业单位固定资产也是完成各项科研工作、进行各项业务活动的基本条件。本文就如何加强事业单位固定资产管理及核算进行探讨。
With the deepening of reform and opening up, China’s rapid economic development has continuously increased its investment in public finance and the rapid growth of fixed assets in public institutions. Therefore, it is imperative to strengthen the management and accounting of fixed assets in public institutions. As a very important economic resource of institutions, fixed assets of public institutions are of great significance to the development of public institutions. The fixed assets of public institutions are also the basic conditions for completing various scientific research and carrying out various business activities. This article discusses how to strengthen the management and accounting of fixed assets in public institutions.