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随着国有资产清查登记工作的开展,工会财力中具有实物形态的固定资产,其所有权如何界定,会计核算对所有权如何反映监督,及如何加强对固定资产的管理等问题都有待于我们认真探讨。工会资产的管理主要是固定资产的管理。工会的固定资产可分为两类其来源不同。性质也不一样。国家或企事业单位行政拨给工会使用的不动产和国家专项投资形成的财产是国有资产,工
With the carrying out of state-owned assets inventory registration, the fixed asset with physical shape in the trade union’s financial resources, how to define its ownership, how accounting should monitor the ownership and how to strengthen the management of the fixed assets, etc., have yet to be seriously discussed. The management of trade union assets is mainly the management of fixed assets. The fixed assets of trade unions can be divided into two types and their origins are different. Nature is not the same. State or enterprises and administrative units allocated to the use of real estate and state-owned special investment in the property is the state-owned assets,