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地勘事业单位固定资产管理的现状、问题及对策建议 被引量:7

Fixed assets management present situation,problems and countermeasares of eeploration institution
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摘要 论文结合实际工作,详细研究分析了当前地勘事业单位固定资产管理的现状:一是地勘事业单位固定资产管理的形成方式,如有通过无偿征用或划拨形成,有通过财政预算划拨形成,有依托行政力量并提供社会服务而形成,还有通过市场化积累而形成;二是地勘事业单位固定资产管理规模和类型,如房屋建筑物的规模、专用设备的规模。包括专用设备的规模和其他仪器设备规模,以及其他固定资产原值的规模,包括家具原值和其他原值等。就地勘事业单位固定资产管理存在的问题及问题产生的根本原因进行了剖析,从加强地勘事业单位固定资产管理的角度,提出了相关的对策和建议。 The paper combines the accurate work, and in detail research and analyze the current situation of the fixed asset management of the exploration course unit: the first is to put emphasis on the formation method of the fix asset management of the exploration course unit, if by virtue of the un-remediable or formed by allocation, by virtue of forming by the financial budget allocation, or dependent on the formation of the political power and provide the social service, or by virtue of the market acculmulation; the second is the management scale and classification of the fix asset of the exploration course unit, such as the scale of the house construction, and the scale of the professional facilities. Including the scale of the professional facilities and other instrument facility scale and other scale of the previous fix capital. Including the previous value of the furniture and other previous values, make profile into the main problem and the primary course of the problem production into the management of the fixed asset of the exploration course unit. From the perspective to strengthen the management of the fixed asset of the exploration course unit, we propose the relative policies and suggestions.
出处 《中国矿业》 北大核心 2010年第4期32-34,共3页 China Mining Magazine
关键词 地勘事业单位固定资产 现状 问题 对策建议 course unit fix asset unit situation, problem policy suggestion
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参考文献6

  • 1财政部.事业单位国有资产管理暂行办法[M].2006.
  • 2财政部.中央级事业单位国有资产管理暂行办法[M].2008.
  • 3丁学东.公共财产管理[M].北京:中国财政经济出版社,2001.
  • 4国土资源部财务司.财务管理文件汇编(下册)[M].2008.
  • 5地勘单位会计制度[M].2005.
  • 6中国地质调查局财务管理暂行办法[M].2006.

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