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自从2007年实行新的会计准则制度,事业单位在执行会计准则时引入权责发生制的会计处理,新的会计准则在很多方面对事业单位固定资产价值管理做出新的调整和修改,其中,最重要的变动是对固定资产折旧等内容做出了新的规定。本文主要阐述新的会计制度对事业单位固定资产计提折旧的原因及两种基本方法,分析和探讨新会计准则制度对事业单位固定资产计提折旧造成何种一些影响。
Since the introduction of the new accounting standard system in 2007, PSUs have introduced the accounting treatment of accrual basis in the implementation of accounting standards. The new accounting standards have made many adjustments and changes to the value management of fixed assets in public institutions. Among them, The most important change is the new regulation on the depreciation of fixed assets. This article mainly elaborates the new accounting system on the depreciation of fixed assets in public institutions and two basic methods of depreciation, analysis and discussion of the new accounting standards system of fixed assets depreciation of the cause of what kind of impact.