行政事业单位固定资产的“五期”管理

Five-periods" Management of Fixed Assets in the Administrative Institutions

行政事业单位固定资产数额庞大,但目前管理上存在问题颇多,为了对其实施有效的管理,本文根据固定资产的生命周期提出了全过程的动态的"五期"管理法,该方法把固定资产生死历程细化,因期制宜,强调全程管理。

The number of fixed assets in the administrative institutions is large and a lot of problems exist in the management for the time being. In order to put assets to rational use, 'a five-period managing method' is put forward here according to existing periods of fixed assets , in which the whole process of fixed assets , that is , from coming into use to going out of use , is demonstrated . Moreover , the periods of using fixed assets is concretely divided with this method from assets being proved to being scrapped. The whole process of management is emphasized and effective measures are suited to each period.