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本文基于固定资产对于事业单位的重要性,对事业单位固定资产核算与管理展开探讨。首先分析了事业单位固定资产核算的主要特点,介绍了固定资产内部控制的主要内容,深入剖析了事业单位固定资产管理与核算内部控制存在的问题及原因,并针对这些问题,从加强固定资产管理意识、规范固定资产管理与核算的控制活动、对当前固定资产核算的过程进行规范、充分完善并利用固定资产管理与核算的信息系统、建立健全内部审计监督机制等方面,加强基于内部控制的事业单位固定资产管理与核算。
Based on the importance of fixed assets to public institutions, this article discusses the accounting and management of fixed assets in public institutions. First of all, it analyzes the main characteristics of fixed assets accounting in public institutions, introduces the main contents of internal control of fixed assets, deeply analyzes the existing problems and reasons of fixed assets management and accounting internal control in public institutions, and aiming at these problems, Consciousness, standardize the control activities of fixed asset management and accounting, standardize the current process of fixed asset accounting, fully improve and utilize the information system of fixed asset management and accounting, establish and perfect the internal audit supervision mechanism, and strengthen the internal control-based business Unit fixed asset management and accounting.