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现阶段事业单位固定资产的管理存在着:“缺乏定期盘查制度,账外资产增加,物随人走;资产类别划分机械,缺乏折旧项目,管理流于形式;重视实物形态而不重视货币形态”等现象。究其原因:“计划性”投资体制是造成资产闲置、浪费的根本原因;“随意性”管理体制是造成资产闲置、浪费的主要原因;“缺位、空位”的内部管理监督体制是导致资产闲置、浪费的内在原因。
At present, the management of fixed assets in public institutions is in the following aspects: “Lack of a regular stocktaking system, increasing assets outside the books, leaving people to go; asset classes that divide machinery, lack of depreciation items and management into a mere formality; ”And other phenomena. The reason is: “planning ” investment system is the root cause of idle assets, waste; “arbitrary ” management system is the main reason for the idle assets, waste; “vacancies, vacancies ” internal Management and supervision system is leading to idle assets, the inherent causes of waste.