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事业单位原有的固定资产管理体制已经无法满足新时代事业单位的发展需求,主要体现在原有制度不能将事业单位的固定资产信息准确、完整地反映出来,同时,相关工作也无法顺利开展。对事业单位预算管理体制的改革,能够优化固定资产管理工作方法,提高固定资产的使用效率。事业单位还应对财务管理制度进行革新,并以责权发生制为依托,以实现固定资产的科学化管理。
The original institutional management of fixed assets has failed to meet the development needs of the institutions in the new era. This is mainly reflected in the fact that the original system can not accurately and completely reflect the fixed assets information of public institutions and at the same time the related work can not be carried out smoothly. The reform of the budget management system of public institutions can optimize the working methods of fixed assets management and enhance the efficiency of the use of fixed assets. Institutions should also make innovations in the financial management system and relied on the accrual basis to achieve the scientific management of fixed assets.