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自2013年1月1日起新《事业单位会计制度》全面实施，新制度进一步明确了固定资产的分类、调整完善了固定资产核算会计科目、计提折旧、后续计量与处置等问题。本文剖析新旧会计制度下事业单位固定资产核算的差异，对进一步加强行政事业单位固定资产管理具有重要意义。
新旧事业单位固定资产会计核算比较分析
【摘 要】
：
自2013年1月1日起新《事业单位会计制度》全面实施，新制度进一步明确了固定资产的分类、调整完善了固定资产核算会计科目、计提折旧、后续计量与处置等问题。本文剖析新旧会计
【机 构】
：
中国石油华油北京服务总公司
【出 处】
：
合作经济与科技
【发表日期】
：
2014年6期
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