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随着经济环境的变化以及部门预算、政府采购、国库集中支付、清产核资、“小金库”资金检查等财务管理制度的改革,事业单位固定资产的管理机制越来越不适应新形势发展的需要,也不符合我国社会主义市场经济体制建设的需要,日常管理活动中暴露出的问题愈来愈严重。如何适应新形势下的发展需要,进一步规范和强化事业单位固定资产的管理,使其既能满足单位的实际需要,又不造成资源闲置的浪费现象,是当前迫切需要解决的问题。
With the changes in the economic environment and the reform of the financial management system such as the departmental budget, government procurement, treasury centralized payment, capital verification and capital verification, and “small treasuries” fund checks, the management mechanism of fixed assets in public institutions is becoming increasingly unsuitable for the new situation The needs of development do not conform to the needs of building a socialist market economy in our country. The problems exposed in daily management activities have become increasingly serious. How to adapt to the development needs under the new situation, and to further standardize and strengthen the management of fixed assets in public institutions so that they can meet the actual needs of units without causing waste of resources are urgent problems to be solved.