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固定资产是事业单位总资产的重要组成部分,本文就针对现行事业单位会计制度中固定资产会计核算存在的一些弊端进行了分析,并提出了相应的会计处理方法和几点建议,以完善关于事业单位固定资产的管理。
Fixed assets is an important part of the total assets of public institutions. In this paper, some shortcomings of accounting for fixed assets in the current public institution accounting system are analyzed, and the corresponding accounting methods and suggestions are put forward so as to improve the business Unit fixed asset management.