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文章主要探讨固定资产采购、核算、日常管理、使用效率等方面存在的问题,并提出具体的完善建议。固定资产采购中存在采购程序不合规、入账凭证不齐全、入库验收手续不完备等问题;固定资产核算中存在混淆固定资产划分标准、不计提折旧、出租资产核算错误、处置收入违背“收支两条线”规定、在建工程核算错误等问题。同时,文章还梳理了固定资产使用和日常管理中经常存在的问题,分析问题产生的原因,并提出:加强固定资产政府采购业务管理;加强固定资产核算的规范化;加强固定资产日常管理、提高资产使用效率;加强业务培训,提高相关人员的专业性和管理水平等建议。
The article mainly discusses the existing problems in the aspects of procurement, accounting, daily management and usage efficiency of fixed assets, and puts forward concrete suggestions for improvement. Fixed asset procurement in the procurement process is not compliance, vouchers are not complete, storage and acceptance procedures are not complete and so on; there are confusion in the fixed assets accounting for the classification of fixed assets, regardless of depreciation, rental assets accounting errors, “Two lines of revenue and expenditure” provides that construction in progress accounting errors and other issues. At the same time, the article combs the problems that often exist in the use and daily management of fixed assets, and analyzes the causes of the problems. It also points out: strengthening the management of government procurement of fixed assets; strengthening the standardization of fixed assets accounting; strengthening the daily management of fixed assets and increasing the assets Use efficiency; strengthen business training, improve the professionalism and management of related personnel and other suggestions.