政府会计中固定资产计提折旧的风险分析

Risk Analysis of Depreciation of Fixed Assets in Government Accounting

《政府会计制度》规定行政事业单位每月需要计提固定资产折旧,进而更准确地反映每期费用。目前大量固定资产折旧工作主要依赖于财政部资产管理系统,而该系统很多预期功能未能实现,智能化相对较低,无法满足《政府会计制度》中对固定资产折旧核算的科学化、精细化要求。因资产管理与会计核算未能有效衔接,导致当前行政事业单位在固定资产计提折旧方面风险较大。文章对风险点进行分类分析,并提出防范风险的有效措施。

The“Government Accounting System”stipulates those administrative institutions need to accrue fixed asset depreciation on a monthly basis,in order to reflect more accurate expenses of each period.At present,a large amount of work on depreciation of fixed assets mainly relies on the asset management system of the Ministry of Finance.However,many expected functions of the system have not been implemented,and the intelligence of this system is relatively low,which cannot meet the scientific and refined requirements for depreciation accounting of fixed assets in the“Government Accounting System”.Due to the lack of effective connection between asset management and accounting,there are many risks in the provision of depreciation for fixed assets in administrative institutions.This article categorizes and analyzes the risk and proposes effective measures to prevent these risks.