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国有资产是我国进行社会主义建设的雄厚的物质技术基础。目前,我国仅预算内国营企业和行政事业单位的固定资产原值就达2万亿元以上。如何管好用好巨额的国有资产,确保国有资产的及时保值和有效增值、充分发挥国有资产的使用效益,是目前国有资产管理的重要任务。在国有资产管理中,会计管理具有十分重要的地位。本文拟从加强国有资产管理的会计角度进行若干思考。
State-owned assets are a solid material and technological basis for China’s socialist construction. At present, the original value of fixed assets of the state budget enterprises and administrative institutions in our country has reached more than 2 trillion yuan. How to manage and use large amounts of state-owned assets, ensure the timely preservation and effective appreciation of state-owned assets, and give full play to the benefits of the use of state-owned assets are important tasks for the management of state-owned assets. In the management of state-owned assets, accounting management has a very important position. This article plans to consider several aspects from the perspective of strengthening the management of state-owned assets.