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事业单位的资产在长期使用后,会出现磨损,其资产的价值势必减少,如果没有确认这些已经出现减值的资产,资产的价值将产生虚夸问题,这不仅违背了会计的真实性原则,而且也不符合会计的稳健性原则。为了进一步做好事业单位资产核销的工作,文章罗列了事业单位不良资产核销的若干个实例,分析资产核销的必要性,并结合工作实践,提出相关的建议。
Assets of institutions will wear out after being used for a long time, and the value of their assets will inevitably decrease. If the assets that have been impaired have not been confirmed, the value of the assets will have an exaggerated issue. This not only violates the principle of authenticity of accounting, but also Nor consistent with the principle of accounting stability. In order to do a better job of asset verification in public institutions, the article lists several instances of non-performing assets write-off in public institutions, analyzes the necessity of asset write-off, and puts forward relevant suggestions in light of work practices.