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多年来,行政、事业单位的固定资产管理不善,财产丢失、损坏和积压的现象比较严重。这除了与管理人员责任心不强有关系外,在管理制度上也有很大的缺陷。按现行制度规定,固定资产的购进、调入,财会部门按类分品名记载明细帐,财产管理部门或经管人员设置保管帐。由于固定资产明细帐是连年使用,财产越来越多,久而久之,这些固定资产究竟存放在哪些科室,财会帐簿上看不出来。因此,不利于固定资产的管理。
Over the years, poor management of fixed assets by administrative institutions and institutions, and the loss, damage and backlog of property have become more serious. Apart from the strong sense of responsibility of the managers, there is also a great flaw in the management system. According to the provisions of the current system, the purchase, transfer, and accounting of fixed assets shall be recorded by the accounting department in accordance with the sub-item name, and the asset management department or the administrator shall set up a custody account. As the fixed assets account is used year after year, more and more property, over time, the existence of these fixed assets which departments, accounting books can not tell. Therefore, it is not conducive to the management of fixed assets.