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新《事业单位会计准则》和新《事业单位会计制度》(以下简称《制度》)自2013年1月1日全面实施。其中对固定资产的界定、核算都有较大变化,对事业单位的固定资产核算具有重要的意义。一、重新界定了固定资产标准、分类原《制度》根据当时的物价水平制定的固定资产的单位价值标准为一般设备在500元以上,专用设备在800元以上。然而十几年过去了,随着经济的发展和物价水平的普遍提高,原《制度》固定资产标准明显偏低,如仍旧参照旧《制度》
The new “Institutional Accounting Standards” and the new “Institutional Accounting System” (hereinafter referred to as the “system”) from January 1, 2013 full implementation. Among them, the definition and accounting of fixed assets have great changes, which are of great significance to the accounting of fixed assets of public institutions. First, the redefinition of fixed asset standards, classification The original “system” according to the prevailing price level of fixed assets unit value standards for the general equipment in more than 500 yuan, more than 800 yuan for special equipment. However, a dozen years have passed. With the development of economy and the general increase of price level, the fixed assets standard of the original “system” is apparently low. If we still refer to the old “system”