浅议事业单位会计制度固定资产折旧的改革

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2013年1月1日,新《事业单位会计制度》开始实施,新制度对固定资产的会计处理进行了较大的调整,创新引入了固定资产折旧,制定了“虚提”折旧的创新性处理方法,这对于事业单位加强资产管理,解决事业单位财务状况严重不符、信息失真,促进事业单位健康发展具有重要作用。
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