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事业单位固定资产是单位办公、科研及其他事业发展的重要物质保证,加强事业单位固定资产管理,对于提高事业单位同定资产利用的效率,保证国有资产保值增值具有重要意义。一、事业单位固定资产管理的含义《事业单位财务规则》规定“固定资产是指使用期限超过一年,单位价值在1000元以上(其中:专用设备单位价值在1500元以上),并在使用过程中基本保持原有物质形态的资产。单位价
The fixed assets of public institutions are the important material guarantee for the development of office, scientific research and other undertakings. Strengthening the administration of fixed assets of public institutions is of great significance to improving the efficiency of public institutions in using assets and ensuring the preservation and appreciation of state-owned assets. First, the meaning of institutional management of fixed assets ”Financial Regulations“ stipulates that ”fixed assets refers to the use of more than one year, the unit value of 1,000 yuan or more (of which: special equipment unit value of more than 1,500 yuan), and use The process of maintaining the original material form of the original asset unit price