新事业单位会计制度对固定资产的单位价值、分类和折旧等内容进行了修订,同时,对固定投资与资产处置作出了具体规定。实务中,事业单位固定资产业务发生了重大变化,需要对以往年度未达到固定资产计价标准的核定为存货,增强会计核算信息质量,以维护资产数据准确性与完整性,提高国有资产使用效益。 The new institution’s accounting system revised the unit value, classification and depreciation of fixed assets, etc. At the same time, it made specific provisions on fixed investment and asset disposal. In practice, significant changes have taken place in the fixed asset business of public institutions, requiring the verification of the fixed asset valuation standards that have not been achieved in previous years as inventory, enhancing the quality of accounting information in order to maintain the accuracy and completeness of the asset data and enhance the efficiency of the use of state assets.