摘要
随着基层行政事业单位资产管理的不断深入,其固定资产管理问题也逐步凸显,管理意识淡薄、资产利用率过低和账务处理不足等都极大地影响着基层行政事业单位的正常运行和职能发挥。分析其产生的主要原因是基层行政事业单位固定资产管理制度不健全;管理方法、手段相对落后;固定资产与预算管理、财务管理衔接性差等,对此提出了相关改进措施。
With the continuous deepening of asset management in grassroots administrative institutions,the problem of fixed asset management has gradually become prominent.The weak management meaning,low asset utilization rate and insufficient accounting treatment have greatly affected the normal operation and function of grassroots administrative institutions.The main reason is that the fixed assets management system of the grassroots administrative institutions is not perfect;the management methods and means are relatively backward;the fixed assets and budget management and financial management are poorly connected.And relevant improvement measures are proposed.
作者
谢文
XIE Wen(School of Public Administration,Hohai University,Nanjing 211100,China)
出处
《湖北农业科学》
2018年第A02期217-219,共3页
Hubei Agricultural Sciences
关键词
基层行政事业单位
固定资产
管理
对策
grassroots administrative institution
fixed assets
management
countermeasures