摘要
文章分析各项增减因素对科研事业单位国有资产保值增值的影响,提出总体净资产的增值是财务监督和资产管理的最终目标。
Owners equity is the main content of assessing the preservation and appreciation of the value of scientific institution s state-owned assets. The changes of fund items and assets items decide whether the target of the value preservation and appreciation of state-owned assets can be achieved finally. The all the items that affecting the preservation and increase of the assets value are analyzed,and it is brought forward that the value adding of the net assets is the final objective for financial supervision...
出处
《热带农业科学》
2009年第1期73-76,共4页
Chinese Journal of Tropical Agriculture
基金
中央级公益性科研院所基本科研业务费专项资金资助项目(NO:2007-YBJ-3)
关键词
科研事业单位
国有资产
保值增值
scientific institution
State-owned assets
preservation and appreciation of state-owned assets value
