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行政事业单位是政府履行公共服务职能的主体,其占有和使用得资产是履行公共服务职能的重要物质保障.随着我国国有资产管理体制改革的逐步深入,财政部不断出台《行政单位国有资产管理暂行办法》(财政部令第35号)、《事业单位国有资产管理暂行办法》(财政部令第36号)和《行政事业单位资产清查核实管理办法》等文件,进一步夯实财务管理基础工作,健全管理机制、保障国有资产的完整和安全,彻底摸清家底,最大程度发挥固定资产的效益。为进一步加强行政事业单位国有资产管理,本文结合资产清查中发现的问题和相关管理理论,探析行政事业单位资产管理现状存在的缺陷,探讨有关的对策。
Administrative units are the main body of the government to fulfill the function of public service, and its possession and use of assets is an important material guarantee for performing public service functions.With the gradual deepening of the reform of the state-owned assets management system in our country, the Ministry of Finance has promulgated " Interim Measures (No. 35 of the Ministry of Finance), Interim Measures for the Administration of State-owned Assets of Institutions (MOF Decree No.36) and Administrative Measures on Asset Inventory Verification of Administrative Institutions, etc., further consolidating the basic work of financial management, We will improve the management mechanism, safeguard the integrity and security of state-owned assets, fully understand the bottom line and maximize the benefits of fixed assets. In order to further strengthen the management of state-owned assets in administrative institutions, this paper analyzes the defects in the status quo of assets management in administrative units in light of the problems found in asset inventory and related management theories, and discusses the countermeasures.