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固定资产是我国事业单位不可或缺的重要资源,也是事业单位进行业务活动赖以生存的物质条件。现行的《事业单位会计制度》在固定资产的定义、核算等方面显现出一些缺陷,不适应这日益变化的会计环境。本文重点探讨和剖析了现阶段我国事业单位固定资产核算存在的问题以及改进和完善的一些思考。
Fixed assets are an indispensable and important resource for our institutions. They are also the material conditions for the institutions to carry out their business activities. The current “accounting system of public institutions” shows some defects in the definition and accounting of fixed assets and is not suitable for the ever-changing accounting environment. This article focuses on the discussion and analysis of the current problems in our country’s institutional unit fixed assets accounting as well as some improvements and improvements.