摘要
事业单位的固定资产本质上是国有资产的一部分,随着改革开放和社会经济的快速发展,国有资产管理体系也有了在新形势下进一步提升管理效率的新需要。笔者通过对某事业单位固定资产管理体系进行研究,并结合财政部2019年1月1日发布的《新会计制度》,分析了新制度的改革内容以及对事业单位固定资产管理工作的影响,旨在推动固定资产管理工作良好有序发展。
The fixed assets of institutions are essentially part of state-owned property.With the rapid development of the reform and opening-up and social economy,it is necessary to improve the management efficiency of state-owned property management system under the new situation.The fixed assets management system of an institution was studied in this paper.Based on the New Accounting System issued by the Ministry of Finance on Jan.1,2019,the contents of the reform and their effects on fixed assets management in institutions were analyzed,aiming to promote better and orderly development of fixed-assets management.
作者
关娜
GUAN Na(Institute of Agricultural Economy and Information Technology,Ningxia Academy of Agriculture and Forestry Sciences,Yinchuan,Ningxia 750002)
出处
《宁夏农林科技》
2019年第5期56-57,共2页
Journal of Ningxia Agriculture and Forestry Science and Technology
