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固定资产是行政事业单位十分重要的资产,固定资产的核算、账务处理的准确性对于行政事业单位的会计信息起直接的影响作用。随着我国经济的飞速发展以及市场竞争的日益加剧,行政事业单位固定资产的核算处理方式已经发生了一定的转变,行政事业单位也认识到了固定资产进行计提折旧的优越性。本文就行政事业单位固定资产的折旧必要性,以及应当如何加强固定资产折旧管理进行分析。
Fixed assets are very important assets of administrative institutions. The accounting of fixed assets and the accuracy of accounting treatment have a direct impact on the accounting information of administrative institutions. With the rapid economic development in our country and the increasingly intensified market competition, certain changes have taken place in the accounting treatment of fixed assets in administrative units. Administrative units have also realized the superiority of depreciation of fixed assets. This article analyzes the necessity of depreciation of fixed assets in administrative units and how to strengthen the depreciation management of fixed assets.