| 事业单位固定资产核算存在的问题及建议 |
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| 引用本文： | 周郁慧,李伟民.事业单位固定资产核算存在的问题及建议[J].华北航天工业学院学报,2007(5). |
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| 作者姓名： | 周郁慧 李伟民 |
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| 作者单位： | 河北省廊坊市市政设施管理处 河北廊坊065000(周郁慧)，北华航天工业学院 河北廊坊065000(李伟民) |
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| 摘 要： | 随着我国经济体制不断改革和市场经济的深入发展,我国事业单位会计制度中关于固定资产核算的规定已越来越不适应新形势的发展需要,影响了现实中事业单位固定资产的准确核算。本文从事业单位固定资产的标准、折旧以及清查和处置等方面,分析了我国事业单位在固定资产核算上存在的问题,并提出了相应的建议。
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| 关 键 词： | 事业单位 固定资产 核算 |
Problems and Proposals about the Fixed Asset of Institution |
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| ZHOU Yu-hui LI Wei-min.Problems and Proposals about the Fixed Asset of Institution[J].Journal of North China Institute of Astronautic Engineering,2007(5). |
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| Authors: | ZHOU Yu-hui LI Wei-min |
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| Institution: | ZHOU Yu-hui1 LI Wei-min2 |
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| Abstract: | As the reforms of our country's economic system and thorough development of the market economy,the institution accounting system does not meet the need of the new situation development about the fixed asset calculation stipulation in our country more and more and it has affected in the accuracy of institution fixed asset calculation.This article analyzes the problems of our institution which exist in the fixed asset calculation such as fixed asset standard,depreciation as well as check and handling and puts forward some corresponding proposals. |
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| Keywords: | institution fixed asset calculation |
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