摘要
行政事业单位固定资产管理存在机制不健全、管理不到位等现象,不仅不利于行政事业单位资产管理水平的提高,更不利于国有资产保值增值。本文从建立岗位责任制,设置管理岗位,加强固定资产事前、事中、事后的管理,做好固定资产的报废和清理工作等,最终实现统一使用资产管理软件,数据上传,与财政预算接轨,从而使固定资产管理进入自动化、科学化、规范化的新纪元。
There exist problems of incomplete mechanism and ineffective management in fixed-asset management of administrative institutions.It not only restricts the improvement of fixed-assets management standard.What's more,it restricts the value preservation and increment of state-owned assets.This paper discusses the measures of setting up post responsibility system and management post,strengthening pre,in and post management of fixed-assets,undertaking the discarding and clearing of fixed-assets and realizing the aim of using assets management software,data uploading and linking to financing budget so as to enable fixed-assets management to enter into a new era of automation,scientification and regulation.
出处
《内蒙古财经学院学报(综合版)》
2011年第2期140-142,共3页
Journal of inner Mongolia finance and economics college
关键词
管理体制
内部控制
电算化管理
management mechanism
internal control
computerized accounting management