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随着经济社会的不断发展,以国家为投资主体的社会公共和公益事业得到迅速的发展,事业单位的固定资产总额不断扩大。《事业单位国有资产管理暂行办法》的实施,表明我国事业单位固定资产管理进入了一个全新的历史阶段。事业单位的固定资产是事业单位开展业务活动的重要物质条件,在事业单位的资产中占有较大的比重,因而对其管理将直接影响事业单位业务活动的开展。在固定资产的管理上,不仅要确保其安全、完整,而且要保证其使用效率。
With the continuous development of economy and society, the social public goods and public welfare undertakings, with the state as the main investment entity, have been rapidly developed. The total fixed assets of public institutions have continuously expanded. The implementation of the Interim Measures for the Administration of State-owned Assets of Institutions shows that the management of fixed assets in public institutions in our country has entered a brand new historic stage. The fixed assets of a public institution are important material conditions for a public institution to carry out business activities and occupy a large proportion of the assets of a public institution. Therefore, its management will directly affect the business activities of the public institutions. In the management of fixed assets, not only to ensure its safety, integrity, but also to ensure its efficiency.