摘要
针对当前行政事业单位固定资产管理中存在的问题,如固定资产管理与财务管理缺乏有机地衔接;综合利用率低和缺少资产综合监控手段等,论述了建立行政事业单位资产管理安全约束控制机制的缘由与对策。坚持管理手段创新,实现固定资产的信息化、网络化动态管理;坚持机制创新,实现行政事业单位固定资产约束控制安全化,坚持制度创新,建立行政事业单位固定资产约束控制制度,改变固定资产账目价值与实际价值相背离的现状。
Aimed at management of administrative units for the current problems in fixed assets, such as the lack organic interface of fixed asset management and financial management, low utilization rate and the lack of means comprehensive monitoring of assets, this text discussed the reason and the countermeasures for establishing administrative controlled security constrained mechanism in administrative units, adhering to the innovation of management measures, realizing e - management, network management and digital management of fixed assets; adhering to the mechanism innovation, and realizing secure of administrative controlled security constrained mechanism in administrative units, keeping mechanism innovation, establishing administrative controlled security constrained mechanism in administrative units, improve current situation that the account value disagrees with the actual value.
出处
《北京财贸职业学院学报》
2010年第2期37-40,共4页
Journal of Beijing College of Finance and Commerce
关键词
安全管理
固定资产
约束控制
security management
fixed assets
constrained control
