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一、前言国有企业单位固定资产,是指由国家拨款投资形成的由国有企业单位占有、支配、使用和管理的,单位价值和使用年限符合国家政策规定标准的固定资产。其中,单位价值和使用年限的政策标准是:一般设备价值在500元以上、专用设备价值在800元以上且使用年限超过一年的;单位价值虽未达到规定标准,但耐用时间在一年以上的大批同类资产,也列为固定资产。长期以来,我国国有企业单位的固定资产在会计制度规定上始终存在一些模糊事项,新会计制度规定虽然使会计核算更为简单和明晰化,但却使这些模糊问题变得更为严重。因此,揭示并探讨改进这些问题便至关重要。
I. Preface The fixed assets of a state-owned enterprise unit refer to the fixed assets that are owned, controlled, used and managed by state-owned enterprise units and whose unit value and useful life meet the standards stipulated in the national policies, formed by state appropriation of investment. Among them, the unit value and the service life of the policy criteria are: general equipment value of 500 yuan or more, special equipment worth more than 800 yuan and the useful life of more than one year; unit value although not meet the required standard, but the durability of more than one year A large number of similar assets, but also as a fixed asset. For a long time, there have always been some vague issues about the fixed assets of the state-owned enterprises in the accounting system. Although the new accounting system makes accounting easier and clearer, these vague issues have become more serious. Therefore, it is important to reveal and explore ways to improve these issues.