在新的会计制度下行政事业单位的会计政策发生了较大的改变,如固定资产的后续支出方面,对于资本化支出与费用化支出科目设置方面有了一定的变化。此外,在新的会计制度下,要求固定资产按照年限平均法或者工作量法按月进行计提,行政事业单位需要根据新的准则要求及时的进行变更。基于新会计制度的这些变化,笔者就固定资产后续支出中的重点部分进行了分析,并在文章最后就如何固定资产后续支出工作提出了对策建议,希望可以为行政事业单位提供帮助,从而快速的适应新的要求。 Under the new accounting system, the accounting policies of administrative units have undergone great changes. For example, in the follow-up expenditure on fixed assets, certain changes have taken place in the setting of accounts for capitalized expenses and expenses. In addition, under the new accounting system, fixed assets are required to be accrued on a monthly basis according to the straight-line method or the workload method. The administrative institutions need to make timely changes according to the new guidelines. Based on these changes in the new accounting system, the author analyzes the key parts of follow-up expenditures on fixed assets, and puts forward countermeasures and suggestions on how to follow-up expenditures on fixed assets at the end of the article, hoping to provide assistance to administrative units and thus quick Adapt to new requirements