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实行会计集中核算后,核算中心在行政事业单位的固定资产管理方面做了大量工作,但笔者认为还存在一些不足之处,在此对加强固定资产管理谈几点看法。1、统一固定资产入账标准。即由会计核算中心根据行政事业单位会计制度的规定制定具体的固定资产入账标准,对于单位价值虽达到了固定资产入账标准但使用时间不足1年的办公耗材或电脑耗材等应作为低值易耗品管理;对于一般设备和专用设备的界定应按所购置设备的具体用途来区分,对于不够专用设备标准的应按一般设备入账;对于作为固定资产
After accounting centralized accounting, accounting center in the administrative unit of fixed assets management has done a lot of work, but I think there are still some shortcomings, here to talk about strengthening the management of fixed assets to talk about several points. 1, uniform fixed assets accounting standards. That is, the accounting center according to the provisions of the accounting system for administrative institutions to develop specific accounting standards for fixed assets, although the unit value has reached the standard for fixed assets but the use of time less than 1 year of office supplies or computer supplies should be as low consumption Product management; for general equipment and special equipment should be defined according to the specific use of the equipment purchased to distinguish, not enough for special equipment standard should be accounted for by general equipment; as a fixed asset