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本文针对一些行政事业单位在固定资产管理中存在的问题,提出了解决的建议。按照《行政单位财务规则》、《事业单位财务规则》、《行政单位会计制度》、《事业单位会计制度》的规定,行政单位的固定资产是指行政单位占有或者使用的单位价值在规定标准以上,使用年限在一年以上,并在使用过程中基本保持原有物质形态的资产。单位价值虽未达到规定标准但使用时间在一年以上的大批同类物资,按固定资产管理、核算。行政事业单位应当建立、健全资产管理制度,由财务部门统一建账核算,由资产管理部门统一登记、管理。
In this paper, a number of administrative units in the fixed asset management problems, put forward suggestions for settlement. In accordance with the provisions of the Financial Regulations of the Executive, the Financial Rules of the Institutions, the Accounting System of the Administrative Units and the Accounting System of the Institutions, the fixed assets of the administrative units refer to the units that the administrative units possess or use are above the prescribed standard , The service life of more than one year, and in the course of the basic maintenance of the original material form of assets. Although the unit value has not yet reached the required standard but the use of time in more than a year a large number of similar materials, according to the management of fixed assets, accounting. Administrative institutions should establish and improve the asset management system, which shall be accounted for by the finance department and be uniformly registered and managed by the asset management department.