摘要
固定资产是事业单位重要的国有资产,一般占单位资产的比重较大,是事业单位开展日常工作的重要物质基础,更是事业单位赖以生存和发展的重要物质资源。近年来,随着政府会计改革的不断加快和社会监督的不断加强,对事业单位固定资产的管理都提出了更高的要求。从固定资产制度建设及固定资产管理中遇到的问题进行分析,并针对性地提出解决方案,以提升事业单位固定资产管理的水平。
Fixed assets are important state-owned assets of public institutions,generally accounting for a large proportion of unit assets.They are an important material foundation for public institutions to carry out their daily work and are also important material resources for their survival and development.In recent years,the continuous acceleration of government accounting reform and the strengthening of social supervision have put forward higher requirements for the management of fixed assets in public institutions.This paper analyzes the problems encountered in fixed asset system construction and fixed assets management,and proposes targeted solutions for improving the level of fixed asset management in public institutions.
作者
李晓琳
LI Xiao-lin(Financial Management Service,Hainan Open University,Haikou 570100,China)
出处
《海南开放大学学报》
2023年第3期117-123,共7页
Journal of Hainan Open University
关键词
事业单位
固定资产管理
财务管理
问题及对策
public institutions
fixed asset management
financial management
problems and countermeasures
作者简介
李晓琳,女,汉族,河南信阳人,会计师,海南开放大学财务管理处会计,研究方向为事业单位财务管理。
