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为了能够更好的实现事业单位固定资产系统化管理,国资办、财政部门相继出台了一系列事业单位固定资产制度和办法,但由于事业单位性质较企业相比具有一定特殊性,在核算、监督等方面仍然存在诸多问题有待进一步完善。本文就行政事业单位固定资产内部控制进行了讨论,不仅指出了目前我国行政事业单位固定资产内部控制方面所存在的问题,而且还提出了一系列完善措施,以促进单位稳健发展。
In order to be able to better realize systematic management of fixed assets in public institutions, the State-owned Assets Supervision and Administration Commission and the Ministry of Finance have all promulgated a series of systems and methods of fixed assets for public institutions in succession. However, since the nature of public institutions is more specific than that of enterprises, There are still many problems to be further improved. This article discusses the internal control of fixed assets in administrative units, not only points out the problems existing in the internal control of fixed assets of administrative units in our country, but also puts forward a series of perfect measures to promote the steady development of the units.