论文部分内容阅读
一、事业单位固定资产核算存在的缺陷 (一)核算对象存在争议。随着经济的发展和物价水平的提高,事业单位固定资产核算中把使用年限在1年以上的简易的、批量的办公物品放在固定资产中核算有鱼目混珠之嫌,而且与企业相比,所定的单位价值标准明显偏低。 (二)不能体现会计核算的配比原则,无法为会计报袁使用者提供真实可靠的会计信息。(1)固定资产形成的实际成本一次性直接计入事业支出,虚增了事业成本也虚减了当期结余。(2)固定资产在使用过程中不计提折旧,一方面造成资产负债表在任何时
First, the deficiencies of public institutions accounting for fixed assets (A) accounting object is controversial. With the development of economy and the increase of the price level, simple and batch office articles with a service life of more than one year in the accounting of public institutions are suspected to be placed in the fixed assets and compared with the enterprises The unit value standard is obviously low. (B) can not reflect the matching principle of accounting, accounting for reporting users can not provide authentic and reliable accounting information. (1) The actual cost of the formation of fixed assets is directly included in the business expenditures at one time, inflating the business costs and reducing the current balance. (2) Depreciation of fixed assets in the course of their use, on the one hand, caused the balance sheet at any time