摘要
固定资产是事业单位管理的重要内容,也是事业单位赖以生存的物质基础与保障,管理得好,可以准确地反映事业单位的经营成果和业绩,更好地利用固定资产,杜绝腐败现象;管理不善会造成生产资料利用率低下,甚至国有资产流失。因此,建立既能适应社会经济发展需求,又符合新《事业单位会计制度》要求,促进各项事业发展的事业单位财务管理机制,健全与事业单位财务管理体系配套的固定资产管理已成当务之急。
Fixed assets is a significant content of the management, which is the material basis and guarantee of survival. Good management can accurately reflect the operating results and performance of the institution, so as to make good use of fixed assets. Conversely, poor management will result in lower utilization of production, even the loss of state-owned assets. Therefore, to establish a new institu- tion＇ s financial management system has become an urgent task, which can not only meet the needs of social and economic development, but also meet the requirements of the new “enterprise accounting system”. At the same time, It can promote the development of undertakings, improve the management of fixed assets and support institution＇ s financial management.
关键词
事业单位
固定资产
财务管理
public institution
fixed assets
financial management
