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对于我国的事业单位来说,发展的物质载体就是单位内部的固定资产,因此对固定资产管理能力的高低直接影响着事业单位的发展速度。自新制度颁布后,各个事业单位都更加规范了自身的会计核算,让其固定资产的管理制度得到了加强。但在核算管理上还存在一些弊端和问题,本文通过对新制度下事业单位固定资产核算管理的分析,提出了一些完善措施。
For our public institutions, the material carrier for development is the fixed assets within the unit, so the level of the management ability of fixed assets directly affects the development speed of institutions. Since the promulgation of the new system, all public institutions have more standardized their own accounting, so that the management system of fixed assets has been strengthened. However, there are still some drawbacks and problems in the accounting management. In this paper, through the analysis of the accounting management of fixed assets under the new system, some measures for improvement are put forward.