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近年来,文化体育事业作为国家建设的重点,投资力度越来越大,特别是文化体育类基础设施得到了较大改善,修建体育场馆、公共文化娱乐广场,大众健身器材成批投入使用,对提高全民族的文化素质和身体素质起了积极作用,但投资建设项目形成的固定资产疏于管理,不可忽视。一、固定资产管理中存在的问题(一)以拨代支,账面不反映固定资产。部门预算中编制了项目预算文本,在预算执行中将项目投资用“项目支出”科目一笔代过;项目工程建成投入使用后,不办理工程
In recent years, cultural and sports undertakings, as the focus of national construction, have made more and more investments. In particular, the infrastructure for cultural and sports activities has been greatly improved. The construction of sports venues, public cultural and entertainment squares and public fitness equipment have been put into operation in batches. Improve the cultural quality and physical quality of the entire nation has played an active role, but the fixed assets formed by the investment and construction projects neglect management, can not be ignored. First, the problems in the management of fixed assets (A) to dial proxy, the book does not reflect the fixed assets. Department budget prepared the project budget text, in the implementation of the budget will be the project investment with “project expenditure ” subject a substitute; project completed and put into use, not for engineering