刍议新事业单位会计制度下固定资产的核算

Discussion about the Fixed assets accounting under new accounting system of the institutions

新事业单位会计制度在固定资产标准、分类、科目设置以及核算等方面做出了较大调整。在这样的背景下分析了新制度下事业单位固定资产核算的主要变化及意义,提出了加强和完善事业单位固定资产核算的建议。

The new accounting system of public institutions has made great adjustment in the standards for fixed assets, classification, subject setting and accounting etc.. In this context analyzes the major changes and significance of fixed assets accounting institutions under the new system, put forward to strengthen and perfect the institutions fixed assets accounting advice.