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近年来,人民银行在固定资产构建、调拨、处置和日常管理等方面的管理水平不断提高,充分发挥了固定资产的使用效益。但现行固定资产使用的会计核算标准和核算方法使其价值反映得不到充分的体现,账面所反映的固定资产在真实性、准确性和完整性受到一定的影响,某种程度上桎梏固定资产管理水平的进一步提高。本文拟通过分析现行人民银行固定资产核算的特点和存在的问题,从提高固定资产会计信息反映质量的角度发表一些粗浅的看法,以供大家参考。
In recent years, the PBC has continuously improved its management over the construction, allocation, disposal and day-to-day management of fixed assets, giving full play to the efficiency of the use of fixed assets. However, the existing accounting standards and accounting methods for the use of fixed assets make their value reflection is not fully reflected in the book reflects the fixed assets in the authenticity, accuracy and completeness are affected to some extent, 桎 梏 fixed assets Management level to further improve. This article intends to make some superficial opinions from the angle of improving the quality of fixed assets accounting information by analyzing the characteristics and existing problems of the current PBC fixed assets accounting for your reference.