论文部分内容阅读
随着我国经济制度改革的不断深入,为了适应市场的发展方向,事业单位在管理机制上的改革也拉开帷幕。新时期产生的社会主义市场需求要求事业单位在经济体制上具有全面性以及制度性等特点,但是传统的事业单位固定资产的核算方法仅仅局限于普通的数据处理,在管理理念上也缺乏创新意识,因此不能满足如今市场的需要,所以,健全核算制度,有效解决在财务管理上的疏漏是事业单位发展的关键。以下对传统事业单位固定资产核算与管理的现状进行阐述,分析产生问题的原因,并提出相应的解决措施。
With the continuous deepening of the reform of China’s economic system, in order to adapt to the development direction of the market, the institutional reform of the management mechanism has also begun. The demands of the socialist market arising in the new era require institutions to be comprehensive and institutional in their economic systems. However, the traditional method of accounting for fixed assets in public institutions is limited to ordinary data processing and lacks innovative awareness in management philosophy Therefore, it can not meet the needs of the current market. Therefore, improving the accounting system and effectively addressing the omission in the financial management are the keys to the development of the institutions. The following describes the status quo of the accounting and management of fixed assets in traditional institutions, analyzes the causes of the problems and proposes corresponding solutions.