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事业单位固定资产核算与管理是事业单位日常管理工作的重要组成部分。目前我国正在大力推进事业单位改革,在改革过程中,现行的事业单位固定资产的管理制度改革就显得十分重要。本文通过对于我国现行事业单位固定资产核算与管理工作制度的分析,总结其特点,并结合自身工作经验,对如何更好地开展此项工作提出若干思考。
The accounting and management of fixed assets in public institutions are an important part of the daily management of public institutions. At present, our country is vigorously promoting the reform of PSUs. In the course of the reform, the reform of the management system of fixed assets in the current PSUs is very important. Based on the analysis of the system of accounting and management of fixed assets in current public institutions in our country, this article summarizes its characteristics and combines with its own working experience to put forward some thinking on how to carry out this work.