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随着我国经济社会的不断发展,对我国事业单位的资产管理制度提出了更高的要求,对事业单位的固定资产会计核算管理也提出了要高的要求。因此我国事业单位需要将旧的资产管理制度进行改革和创新,以此来适应不断变化发展的经济形势。作为事业单位的重要资产、国家的资产,事业单位的固定资产占据了重要的位置,如何管理固定资产成了重点研究的课题。中重点加强了对事业单位固定资产管理的相关规定。
With the continuous development of economy and society in our country, we put forward higher requirements on the asset management system of our institutions and set higher requirements on the accounting management of fixed assets in public institutions. Therefore, our institutions need to reform and innovate the old asset management system in order to adapt to the ever-changing economic situation. As an important asset of public institutions, the country’s assets, public institutions occupy an important position of fixed assets, how to manage the fixed assets has become the focus of research topics. Focus on strengthening the institutions of fixed assets management of the relevant provisions.