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随着我国市场经济的快速发展,政府也将行政事业单位向市场经济转型,而行政事业单位的固定资产的价值随着时间的变化和使用的过程,会导致固定资产的贬值。如果对固定资产不进行计提折旧,会使资产的价值存在差异,会影响行政事业单位的固定资产管理,从而导致资产流失,对行政事业单位的长远发展起到阻碍的作用。本文分析了行政事业单位固定资产计提折旧的必要性,同时阐述了固定资产计提折旧的记账方法。
With the rapid development of the market economy in our country, the government will also transform the administrative units to the market economy. However, the value of the fixed assets of the administrative units will change with time and the process of using them will lead to the devaluation of fixed assets. If depreciation of fixed assets is not made, there will be differences in the value of assets, which will affect the administration of fixed assets in administrative institutions, resulting in the loss of assets and hindering the long-term development of administrative institutions. This paper analyzes the necessity of depreciation of fixed assets in administrative units, and at the same time expounds the method of accounting for depreciation of fixed assets.