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“事业单位的固定资产是指事业单位持有的使用期限超过1年、单位价值在规定标准以下,并使用过程中基本保持原有物质形态的资产。单位价值虽未达到规定标准,但使用期限超过1年的大批同类物资,作为固定资产核算和管理。”固定资产是每个单位资产的重要组成部分,是维持单位正常运转的物质保障,同时固定资产还是科研及公益性事业单位从事科研工作和社会服务的重要资源。随着事业单位的不断发展,其理论研究与创新匮乏,在工作思路与思想认识等多方面,事业单位的固定资产管理还存在一定的差距,其固定资产的管理水平高低不一、参差不齐,因此,如何加强事业单位固定资产的内部管理成为一个新的课题。
“Institutional fixed assets refers to the assets held by the institutions that have a useful life of more than one year and the unit value is below the prescribed standard, and the original material form is basically maintained during the use of the unit.Unit the unit value although the prescribed standard is used, A large number of similar materials with a term of more than one year are accounted for and managed as fixed assets. ”" Fixed assets are an important part of every unit’s assets and are the material guarantee for maintaining the normal operation of the unit. At the same time, fixed assets are also engaged in scientific research and public welfare institutions Scientific research and social services an important resource. With the continuous development of public institutions, there is a lack of theoretical research and innovation. There are still some gaps in the management of fixed assets of public institutions in terms of working train of thought and ideological understanding. The management level of fixed assets is uneven and uneven Therefore, how to strengthen the internal management of the fixed assets of public institutions has become a new topic.