事业单位新会计制度固定资产会计核算变化分析

Analysis on the Accounting Changes of Fixed Assets in the New Accounting System of Public Institutions

分析新事业单位固定资产的单位价值标准;取消"固定基金"科目、新增了"非流动资产基金"科目、新增,固定资产折旧等固定资产会计核算的变化,指出这些变化有利于实务工作者更好地利用会计制度规范和约束会计核算行为,以促进事业单位会计核算水平和会计信息质量的提升。

The article analyzed value standards of fixed assets in the new public institutions and the changes of cancelling the subject of ＂fixed fund＂ , adding ＂non -current assets of the fund＂ and the fixed assets depreciation. Meanwhile, it point- ed out that the changes were good for the practitioners to take advantage of accounting rules and to restrain accounting so as to improving the level of accounting and the quality of accounting information.