论文部分内容阅读
随着事业单位业务的不断发展和事业单位加强内部管理的需要,在事业单位固定资产财务管理中常常会遇到一些《制度》没有明确规定或规定的不够合理的问题。本文拟就事业单位固定资产日常管理中遇到的对固定资产概念如何正确理解问题及相关会计核算方法问题做些探讨并提出自己的实务做法,以期对广大财务工作者有借鉴之用。
With the continuous development of business units and the need for institutions to strengthen internal management, some unreasonable problems that are not clearly defined or stipulated by “system” are often encountered in the financial management of fixed assets in public institutions. This article intends to discuss the issue of how to correctly understand the concept of fixed assets and related accounting methods encountered in the day-to-day management of fixed assets in public institutions and put forward their own practices in order to learn from the vast numbers of financial workers.