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随着事业单位工作的开展,固定资产购置日渐增多,金额也日趋增大,随之而来的是固定资产诸多的管理问题,如:管理制度滞后,落实不到位;采购制度不规范,调拨手续不齐全;固定资产不计提折旧,不能反映其真实价值等等。本文就事业单位实施资产管理暂行办法及新的会计制度后,固定资产存在的问题进行研究探讨,并提出几点意见和建议。
With the development of public institutions, the acquisition of fixed assets is increasing day by day, and the amount is also increasing. What follows is the management of fixed assets, such as: the management system is lagging behind, the implementation is not in place; the procurement system is not standardized and the transfer procedures Not complete; fixed assets without depreciation, can not reflect its true value and so on. This article on the implementation of the institutions of asset management Interim Measures and the new accounting system, the problems of fixed assets to study and discuss, and make a few comments and suggestions.