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财政部在新颁布实施的《行政单位会计制度》中改革增加了固定资产折旧和无形资产摊销的会计核算内容,对行政单位固定资产管理提出了更高的要求。本文主要从固定资产内部控制、会计信息质量、资产确认、资产信息化和监督考核等角度阐述了行政单位目前在固定资产管理过程中存在的主要问题及成因,并提出了完善行政单位固定资产管理的措施与建议。
In the newly promulgated “Accounting System for Administrative Units”, the Ministry of Finance increased the accounting contents of depreciation of fixed assets and amortization of intangible assets, and put forward higher requirements on the administration of fixed assets by administrative units. This article mainly elaborates the main problems and causes existing in the process of fixed asset management from the perspectives of internal control of fixed assets, quality of accounting information, asset recognition, asset information and supervision and assessment. At the same time, it proposes that perfecting the administration of fixed asset management The measures and suggestions.