国有博物馆文物(藏品)资产会计核算和管理问题探析

Analysis on Accounting and Management of Cultural Relics(Collections)in State owned Museums

虽然我国各级行政事业单位于2019年1月1日起开始全面实施新《政府会计准则》,但截至目前尚未出台与文物(藏品)资产相关的准则或解释,这导致很多单位的财务人员在开展文物(藏品)资产核算和管理工作时无据可依,影响了文物(藏品)资产核算和管理工作的顺利开展。基于此,文章分析了我国国有博物馆文物(藏品)资产会计核算和管理存在的问题,并提出了相关的建议,旨在促进国有博物馆文物(藏品)资产会计核算和管理工作的顺利开展。

Although administrative institutions at all levels in China began to fully implement the new Government Accounting Standards on January 1,2019,there are no standards or interpretations related to cultural relics(collections)so far,which leads to many units of financial personnel in carrying out cultural relics(collection)assets accounting and management work has no basis to rely on,affecting the smooth development of cultural relics(collection)assets accounting and management.Based on this,this paper analyzes the problems existing in the accounting and management of cultural relics(collections)assets in state-owned museums in China,and puts forward relevant suggestions in order to promote the smooth development of accounting and management of cultural relics(collections)assets in state-owned museums.