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本文从“固定资产管理”的角度对当前交通事业单位存在的一些问题进行分析、研究。分析得出其存在的问题主要表现为:固定资产账面、实际价值相背离,资产账务、实物管理口径不一致,固定资产构建、修缮、处置程序不规范等。并针对其特点提出了引进事业单位固定资产折旧概念、建立健全固定资产内控制度,严格财政审批等举措,以便维护国有资产的安全、完整。
This article analyzes and studies some existing problems in the current transport institutions from the perspective of “fixed asset management ”. The main problems of the existing problems are as follows: the carrying amount of the fixed assets is deviated from the actual value, the accounts of the assets are not consistent, the caliber of the physical management is inconsistent, and the construction, repairing and disposal of the fixed assets are not standardized. According to its characteristics, this paper puts forward the concept of introducing depreciation of fixed assets in public institutions, establishing and perfecting the internal control system of fixed assets and strict financial examination and approval in order to safeguard the safety and completeness of state-owned assets.