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随着我国行政事业单位会计制度改革进程的不断加快,行政事业固定资产管理作为财务工作的重要组成部分也急需进行有效的管理,固定资产作为国有资产在财产的保值和安全完整都有着重要的意义。我国目前行政事业单位所持有的固定资产管理制度一直沿用1998年以来的收付实现制来管理,对于固定资产的清查和财政对行政事业单位国有资产管理要求尚有一些不足,与国家对财政体系所推行的资产管理制度也存在着差异,因此,本文笔者则根据我国行政事业单位固定资产管理现状提出一些改革措施,以供参考。
As the reform of the accounting system of administrative units in our country continues to accelerate, as an important part of financial work, administration of fixed assets also urgently needs to be managed effectively. As a state-owned asset, fixed assets are of great significance in the preservation and safety of property . At present, the administrative system of fixed assets held by administrative units in our country has always been managed according to the cash receipt and payment system since 1998. There are still some shortcomings in the inventory of fixed assets and the state-owned assets management requirements of administrative institutions. There are also differences in the system of asset management introduced by the system. Therefore, the author puts forward some reform measures according to the status quo of the fixed asset management of the administrative units in our country for reference.