新行政单位会计制度在资产处置方面做出了很多改进,本文通过浅析新行政单位会计制度中待处理财产损溢的核算,分析了新制度对资待处理财产损溢的影响,并有针对性提出了加强行政单位资产管理的重要措施,希望可以对加强新行政单位会计制度下资产处置的应用研究提供一定的参考借鉴作用。 The new administrative unit accounting system has made a lot of improvements in the disposal of assets. This article analyzes the impact of the new system on the disposal of property damage by analyzing the accounting for the pending loss of property in the accounting system of the new administrative unit. This paper puts forward some important measures to strengthen the administration of assets in the administrative units and hopes to provide some references for strengthening the application of assets disposal under the accounting system of the new administrative units.