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本文分析了原财会制度下固定资产核算的缺点和不足,对新制度下固定资产核算进行了简析,并提出了落实的建议:对固定资产进行全面盘点,彻底清理;完善“三账一卡”制度,建立固定资产的会计监督体系;对固定资产直线折旧,加强使用过程中的管理;健全和完善固定资产报废制度;引入电子信息化对资产购置、使用、折旧、处置进行管理。
This article analyzes the shortcomings and shortcomings of fixed assets accounting under the original accounting system, analyzes the accounting of fixed assets under the new system, and puts forward suggestions for implementation: a comprehensive inventory of fixed assets, thorough clean-up; Card "system to establish an accounting supervision system of fixed assets; straight-line depreciation of fixed assets to strengthen the management of the use of the process; improve and perfect the retirement system of fixed assets; the introduction of electronic information on asset acquisition, use, depreciation, disposal management.