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加强科研事业单位固定资产管理谢学民，周新茹固定资产作为重要的生产资料，是企业赖以生存的物质基础。每个企业都把固定资产的管理工作作为日常管理的一项重要内容。《财务通则》、《会计准则》都已经明确了固定资产的管理、核算的规章、办法，使我国主要行业的固定资产...
Strengthening the Management of Fixed Assets in Scientific Research Institutions Xie Xuemin, Zhou Xinru As an important means of production, fixed assets are the material basis for an enterprise’s survival. Each enterprise takes the management of fixed assets as an important part of its daily management. “General Rules for Finance” and “Accounting Standards” have clearly defined the rules and measures for the management and accounting of fixed assets so that the fixed assets of major industries in our country ...