农业科研事业单位固定资产管理优化分析

Analysis on the management of fixed assets in agricultural scientific research institutions

固定资产是农业科研单位开展工作的重要基础和保障,部分单位在固定资产管理上不够规范,文章从农业科研单位的特殊性着眼,分析目前固定资产的特点、管理现状,以及核算中存在的问题,分析其管理系统、管理流程、报废流程和管理人员水平存在的一些问题,针对性地提出可行性的对策,从科学编制采购预算、优化固定资产管理系统、完善报废机制、提高管理人员综合能力等多个方面提出了合理性建议,从而提高农业科研单位固定资产使用价值和管理水平。

Fixed assets is an important basis and guarantee for agricultural research units to cary out work,some units in the management of fixed assets is not standardized,the article from the special point of view of agricultural research units,analysis of the current characteristics of fixed assets,management status quo,as well as the problems in accounting,analysis of its management system,management process,scrapping process and management personnel level of some problems to put forward feasible countermeasures,from the scientific preparation of procurement budget,optimize the fixed assets management system,improve the scrapping mechanism,improve the comprehensive ability of management personnel and other aspects of the reasonable suggestions,so as to improve the agricultural research units fixed assets use value and management level.