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一、引言固定资产管理是财务工作中易被忽视的一项业务。目前军工科研单位固定资产管理存在着诸多问题:用量预测不科学,表现在不以生产研制任务、单位资产现状为依据,盲目采购;折旧计提不规范,表现在折旧计提范围模糊、计提方法确定不准确;资产保管不完善,表现在管理松散、清查制度建设薄弱;资产处置不规范,表现在程序混乱、处置漏洞多等方面。针对军工科研单位固定资产管理出现的问题,本文从四个方面对军工科研单位固定资产管理提出了具体的对策。
I. Introduction Fixed asset management is a business that is overlooked in the financial work. At present, there are many problems in the management of fixed assets in military scientific research institutes: unscientific consumption is not reflected in the fact that production and development tasks are not based on the status quo of the unit assets, and the depreciation provisions are not standardized, The methods are not accurate, the assets are not kept in good condition, the management is loose and the construction of the inventory system is weak. The asset disposal is not standardized, which is manifested in the chaos of procedures and the disposal of loopholes. Aiming at the problems of fixed assets management in military scientific research institutes, this article presents concrete countermeasures to the fixed assets management of military scientific research units from four aspects.