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为了进一步规范事业单位会计行为、提高事业单位的会计信息质量,新修订的《事业单位会计制度》较原《会计制度》创新引入了固定资产的折旧。新制度要求事业单位要按照事业单位财务规则确定是否计提折旧并做好固定资产核算。本文分析讨论了新事业单位会计制度下固定资产核算方法,提出科学有效的对策做好固定资产管理工作。
In order to further standardize accounting activities of institutions and improve the quality of accounting information of institutions, the newly revised “Institutional Accounting System” introduces depreciation of fixed assets over the original “Accounting System” innovation. The new system requires institutions to be in accordance with the financial rules of institutions to determine whether to make depreciation and make fixed assets accounting. This article analyzes and discusses the method of accounting for fixed assets under the accounting system of new business units, and puts forward scientific and effective countermeasures to manage fixed assets.