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国家财政体制改革不断深化,事业单位现有的资产管理制度已不能满足使用需求,2012年12月,财政部修订并颁布了《事业单位会计制度》,以指导事业单位资产管理体制的完善。文章从新规则的相关内容出发对如何实现事业单位资产管理的优化进行了讨论。
The reform of the national financial system has been deepened. The existing asset management system of the institutions can no longer meet the operational needs. In December 2012, the Ministry of Finance revised and promulgated the “Institutional Accounting System” to guide the improvement of the institution’s asset management system. Based on the relevant content of the new rules, the paper discusses how to optimize the asset management of public institutions.