浅谈新《政府会计制度》对事业单位固定资产核算及管理的影响

The Influence of the New“Government Accounting System”on the Accounting and Management of Fixed Assets of Public Institutions

新《政府会计制度》的实施,使得固定资产的定义、分类、计提折旧、价值确认、管理要求等均发生了变化,这就要求事业单位改革固定资产核算及管理模式,以适应新《政府会计制度》的相关要求,保证固定资产核算及管理质量,通过精细化管理全面发挥固定资产的价值。本文首先分析了新《政府会计制度》对事业单位固定资产核算及管理的影响,之后提出了事业单位在固定资产核算及管理中存在的不足,最后针对相关问题提出了优化策略,为事业单位在适应新《政府会计制度》基础上不断提升固定资产核算及管理水平提供帮助。

The implementation of the new“Government Accounting System”has changed the definition,classification,depreciation,value confirmation and management requirements of fixed assets,etc,which requires public institutions to reform accounting and management mode of fixed asset in order to meet the relevant requirements of the“Government Accounting System”for ensuring the quality of fixed assets accounting and management,and giving full play to the value of fixed assets through refined management.The article firstly analyzes the impact of the new“Government Accounting System”on the accounting and management of fixed assets of public institutions,then puts forward the shortcomings in the accounting and management of fixed assets of public institutions,and finally proposes optimization strategies for the related issues,in order to provide help for public institutions to continuously improve the accounting and management of fixed assets to provide assistance on the basis of adapting to the new“Government Accounting System”.