新政府会计制度下公共卫生单位固定资产的管理与核算

近年,政府部门颁发了新会计制度,给现有医疗卫生事业单位财务核算工作带来很大影响。新会计制度要求卫生单位核算固定资产,实现固定资产的计提折旧,来在财务报表上展现出更真实的资产价值信息,反映出资产真实价值。新会计制度对于卫生单位内的财务工作来说具有很大的影响意义,这其中也包括对资产核算的影响。医疗卫生事业单位应逐步结合自身运营状况,按照新会计制度的相关要求,优化财务核算模式,对固定资产做出合理的控制管理。

试析会计审计与管理中的若干矛盾

通过指出新会计制度施行过程中常见的权责发生制与销售收入实现、成本费用开支范围自主决定与自我控制、递延资产内容复杂性与当前损益真实性、资金管理制度的不断完善与企业资产动用不够规范之间的四对矛盾,相应提出解决的方法和建议,以期对新会计制度有所补益。

The Research on Historical Evolution and Inheritance Development of Ansai waist drum in China

This article from the perspective of sports science and sociology to explain the origin and development ofansai waist drum, analyzes the historical evolution of ansai waist drum, analysis of ansai waist drum in problems existing in the process of development, and according to the analysis and the reality put forward the countermeasures of development of ansai waist drum inheritance： transmission of ansai waist drum based on school, and innovation of art form, ＂waist drum troupe＂ building, the establishment of various rules and regulations and the drummer cultivation mechanism and strengthening network, books, magazines and other publicity and performances.