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固定资产是事业单位运行的重要物质基础,关系到其公共管理职能的履行及公共服务的质量。固定资产的会计核算是固定资产财务管理的基础,能否准确、真实反映固定资产的价值直接关系到农村固定资产的使用效率、安全与完整。笔者根据在镇会计核算中心的工作经验,总结出事业单位固定资产会计核算存在的问题与不足,主要体现在:账目与实物不符,固定资产的日常价值核算不准确、真实,固定资产处置的会计核算不能反映其处置过程。文章根据新事业单位会计制度,以会计处理实例的方式提出强化乡镇事业单位固定资产会计核算的思路与方法。
Fixed assets are the important material basis for the operation of public institutions and relate to the fulfillment of their public management functions and the quality of public services. The accounting of fixed assets is the basis for the financial management of fixed assets. Whether accurate and true reflection of the value of fixed assets is directly related to the efficiency, safety and completeness of the use of rural fixed assets. The author summarizes the problems and shortcomings in the accounting of fixed assets in public institutions based on his work experience in the accounting center of the town, which is mainly reflected in the fact that the accounts are not consistent with the real objects, the inaccurate and true daily values of the fixed assets are accounted for, and the accounts of the fixed assets disposal Accounting can not reflect its disposal process. According to the accounting system of new public institution, the article puts forward the ways and means of strengthening the accounting of fixed assets in township and town public institutions by means of accounting treatment.