浅谈事业单位固定资产管理和核算.docVIP

 摘 要 固定资产是行政事业单位工作正常运行活动必不可少的基本物资条件。也是我国国有资产的重要组成部分，在整个行政事业单为资产中占有较大份额。但是目前来说我国行政单位固定资产的核算与管理上存在着很大的问题，部分事业单位对固定资产的使用维护不当，固定资产管理监督机制不完善，大量财政资金的浪费等等。不利于国有资产的保值增值。为了加强固定资产的核算与管理，及时掌握事业单位固定资产的构成与使用状况，准确计提折旧，进一步完善行政事业单位国有资产数据，推进行政事业国有资产科学化、精细化和动态化，保证事业单位财产的核算和管理。本文就固定资产的核算与管理中存在的问题为基础，提出自己的看法和解决的方案，提高管理水平,优化资源配置,预防和减少资产流失,实现资源利用效率的最大化,维护国有资产的安全，使资产能够更好的利用，完善事业单位的财政管理，为国家的管理事业贡献出自己的一份力量。 关键词：固定资产；行政事业单位；核算；管理。 Abstract Fixed assets are the administrative units of work activities essential basic material conditions. China is the main component of state-owned asset, in the whole administrative institution asset owns larger share. But at present our country administrative unit accounting of fixed assets and management there exist big problems, some institutions for the use of fixed assets due to improper maintenance, fixed assets management and supervisory mechanism is not perfect, many finance capital waste etc.. Not conducive to increment the value of state-owned assets. In order to strengthen the accounting and management of fixed assets, timely grasp of institution fixed assets composition and use, accurate depreciation, further perfect the administrative institution state-owned asset data, to push forward the administrative career state-owned asset scientific, precise and dynamic, guarantee institution property accounting and management. In this paper, the business accounting of fixed assets and the problems existing in the management as the basis, put forward their own views and solutions, to improve the management level, optimize the allocation of resources, prevent and reduce the loss of assets, realize the maximization of the utilization of resources, maintaining the safety of state-owned assets, the assets to better use, perfect institution financial management, for national management industry to contribute an own strength. Key words: fixed assets in administrative institutions; accounting; management. 目录 第一章事业单位固定资产概述 1 1.1固定资产的概念 1 1.2事业单位固定资产核算与管理与企业单位的区别 1