新《政府会计制度》下A事业单位固定资产管理研究

Research on fixed asset management of A Public Institution under the new government accounting system

固定资产管理作为事业单位内部管理的一项重要工作,直接关系事业单位的总体发展。新《政府会计制度》从入账价值、折旧办法、确认方式等方面对事业单位固定资产管理提出了新的要求,但目前A事业单位在固定资产管理中依然存在预算编制与执行欠佳、固定资产确认和计量不规范、固定资产处置不标准等问题。在对这些问题进行详细分析的过程中,文章指出新《政府会计制度》下事业单位开展固定资产管理,应当修订固定资产管理体系、强化固定资产预算与执行、规范固定资产确认与计量、标准化固定资产处置流程。

Fixed asset management,as an important aspect of internal management in public institutions,is directly related to the over-all development of public institutions.The new government accounting system has put forward new requirements for the management of fixed assets in public institutions from aspects such as entry value,depreciation method,and recognition method.However,currently,A Public In-stitution still faces problems such as poor budget preparation and execution,non-standard recognition and measurement of fixed assets,and non-standard disposal of fixed assets in fixed asset management.In the process of conducting a detailed analysis of these issues,this article points out that under the new government accounting system,public institutions should revise the fixed asset management system,strengthen the budget and execution of fixed assets,standardize the recognition and measurement of fixed assets,and standardize the process of dispo-sing of fixed assets.