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固定资产是事业单位正常运转过程中必不可少的前提条件,在事业单位的健康持续发展过程中具有非常重要的作用。现阶段,事业单位固定资产管理工作中存在管理意识不强、购置随意性较大、账务处理存在漏洞、缺乏有效的监督管理等问题,为提升事业单位固定资产管理效果,应该把握以下策略:充分认识固定资产管理工作的重要性;切实加强预算管理,科学配置资产;完善国有资产监管机制,对资产流向进行有效控制;提高会计工作者业务素质。
Fixed assets are essential prerequisites for the normal operation of public institutions and play an important role in the continuous and healthy development of public institutions. At this stage, there are some problems in management of fixed assets in public institutions, such as weak management sense, large randomness of purchase, loopholes in account management and lack of effective supervision and management. In order to enhance the effect of fixed assets management in public institutions, the following strategies should be taken: Fully understand the importance of fixed assets management; earnestly strengthen budget management, allocate assets scientifically; improve the supervision mechanism of state-owned assets, effectively control the flow of assets; and enhance the professional quality of accounting workers.