摘要
行政事业单位的固定资产具有非生产经营性的特点,在使用、管理中存在一些账实不符、资产串用、资产利用效率不高和制度不健全等弊端。通过预算管理、政府采购以及政府收支分类统计手段,强化对行政事业单位固定资产的管理势在必行。
The fixed capital of administration units is not for operation. In the management and use, there are some problems of inefficiency, imperfection of systems etc. It is urgent to strengthen the management by means of budget management, government buying and kind statistics of government income and cost.
出处
《吉林省经济管理干部学院学报》
2008年第1期43-45,共3页
Journal of Jilin Province Economic Management Cadre College