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行政事业单位固定资产是指由行政事业单位占有和使用的,能以货币计量的,达到固定资产确认条件的各种经济资源的总和。做好固定资产管理,有利于行政事业单位业务活动的开展、资产使用效益以及资产的保值增值。文章就如何加强固定资产管理内部控制进行了分析。
The fixed assets of an administrative institution refer to the sum of various economic resources that are occupied and used by administrative institutions and can be measured in currency and reach the conditions for the confirmation of fixed assets. Good management of fixed assets is conducive to the implementation of business activities of administrative units, the use of assets and the value of assets. The article analyzes how to strengthen the internal control of fixed asset management.