政府会计改革下事业单位会计固定资产计提折旧存在的问题及对策

Problems and Countermeasures of the Depreciation of Fixed Assets of Public Institutions Under the Government Accounting Reform

论文主要针对政府会计改革下事业单位会计固定资产计提折旧存在的问题及对策展开深入研究,结合事业单位会计固定资产计提折旧中存在的问题,重点阐述了几点针对性的解决措施,如统一不同行业的会计制度,正确选择固定资产折旧计提方法,提高内部控制水平等。

The paper mainly makes an in-depth study on the problems existing in the depreciation of fixed assets in the accounting of public institution and the countermeasures under the reform of government accounting. And combined with the problems existing in the depreciation of fixed assets in the accounting of public institution, the paper mainly expounds some pertinent solutions, such as unifying the accounting system of different industries, correctly selecting the depreciation method of fixed assets, improving the level of internal control, and so on.