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在事业单位资产构成中固定资产所占比例很大,不仅是事业单位的经济资源,同时也是保证事业单位正常运行的基础。为了促进事业单位固定资产使用效率的提高,我国陆续颁布并实施了新《事业单位财务规则》、新《事业单位会计制度》等相关法规,这些新法规制度,对事业单位固定资产的确认、核算、计量、折旧等方面提出了更高的要求。本文针对事业单位固定资产折旧进行了讨论,不仅讨论了事业单位固定资产折旧的可行性,而且还指出了实行固定资产折旧的现实意义,最后文章提出了几点建议以促进事业单位固定资产折旧工作顺利开展。
The proportion of fixed assets in the asset structure of public institutions is very large, which is not only the economic resources of public institutions, but also the basis for ensuring the normal operation of public institutions. In order to promote the improvement of the efficiency of the use of fixed assets in public institutions, China successively promulgated and implemented the relevant new rules such as “Financial Rules of Public Institutions” and “New Accounting System of Public Institutions”. These new laws and regulations, the confirmation and accounting of the fixed assets of public institutions, , Measurement, depreciation and other aspects put forward higher requirements. This article discusses the depreciation of fixed assets in public institutions, not only discusses the feasibility of depreciation of fixed assets in public institutions, but also points out the practical significance of depreciation of fixed assets. Finally, the article puts forward some suggestions to promote the depreciation of fixed assets in public institutions successfully launch.