摘要
近年来,随着我国地勘单位分类改革的不断推进,地勘单位所面临的内外部环境已经发生了巨大变化,原有的地勘单位固定资产管理体制已经无法满足改革发展的需要,地勘单位的固定资产管理暴露出重采购轻维护、大量闲置、部分流失、资产配置不合理、制度流于形式等诸多问题。文章结合实际对地勘单位固定资产管理现状及问题进行分析,并提出改善固定资产管理的措施,主要包括接轨企业化管理、建立大数据平台、建立健全规章制度、提高会计人员业务素质、规范账务处理、重视固定资产维修与保养等。
With constantly deepening classified reform related to geological exploration units,great changes have taken place in the environment in and out geological exploration units.As a result,the original management system for fixed assets of geological exploration units is incapable of meeting the need for reform and development.Various problems have also begun to surface.These problems include:the geological exploration units pay more attention to purchase,but give too little care to routine maintenance;a lot of fixed assets have been put to one side,and loss of some;the asset allocation is not reasonable;and the system has become a mere formality.On account of this,this paper introduces some measures of improving the work of fixed assets management,for example,connecting with enterprise management,building a big data platform,establishing a sound rules and regulations,improving the professional quality of accounting personnel,standardizing accounting treatment,and paying more attention to fixed asset repairing and maintenance.
作者
邬光耀
WU Guangyao(No.104 Geological Brigade of Bureau of Geology and Mineral Exploration and Development Guizhou Province, Duyun 558000, China)
出处
《中国国土资源经济》
2017年第7期31-33,68,共4页
Natural Resource Economics of China
关键词
地勘单位
固定资产
管理
措施
geological exploration units
fixed assets
management
measures