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固定资产是事业单位履行其社会职责的物质基础,同时也是财务管理工作的组成部分。随着我国市场竞争力的不断提升,各个事业单位都企图争得一席之地,据此,加大固定资产管理力度,成为各单位所关注的事情。为促进事业单位发展,防止资产严重流失,单位必须大力开展资产管理工作,提高资产使用效率,这也是事业单位完善财务管理的首要问题。据悉,我国在2012年11月开始颁布《行政事业单位内部控制规范(试行)》,该文件在我国一些事业单位中得以实施,并发挥出重要作用。新规范将固定资产控制作为行政事业单位主要的控制内容,将该控制流程纳入行政事业单位业务层面内部控制的重要环节。虽然现在很多单位已经着手对本单位的固定资产进行内控管理,但很多事业单位根据自身特点,制定出一套相对完善的管理制度,然而在具体实施中发现,固定资产管理仍然存在着不少问题。本文以事业单位固定资产内部控制为研究对象,从其实际情况出发,深入了解其固定资产的管理现状,分析其存在的问题,并提出优化建议,对事业单位固定资产内部控制的构建也具有一定促进作用,从而为事业单位资产管理制度的构建加以促进。
Fixed assets are the material basis for public institutions to perform their social responsibilities as well as an integral part of their financial management. As China’s market competitiveness continues to improve, all institutions are trying to gain a place, accordingly, to increase the intensity of the management of fixed assets has become the concern of all units. In order to promote the development of PSUs and prevent the serious loss of assets, the unit must vigorously carry out asset management work and improve the efficiency of asset use, which is also the most important issue for PSUs to improve their financial management. It is reported that in November 2012 our country started promulgating the “Standard for Internal Control of Administrative Institutions (for Trial Implementation)”, which was implemented in some institutions in our country and played an important role. The new norms will be the control of fixed assets as the main control of administrative institutions, the control process into the internal control of the administrative units an important part of the business. Although many units have started to carry out the internal control of their fixed assets, many institutions have formulated a relatively complete management system based on their own characteristics. However, in actual implementation, many problems still exist in the management of fixed assets. In this paper, institutional internal control of fixed assets as the research object, starting from the actual situation, in-depth understanding of the status quo of its management of fixed assets, analysis of its existing problems and make recommendations for optimization of the internal control unit of fixed assets also have a certain Promote the role, so as to institutional institutions to promote the establishment of asset management system.