【摘要】 为顺利进行业务活动,事业单位必须拥有一定量的固定资产。在对部分事业单位固定资产价值管理调查中发现,虽然单位财务管理体制规范,会计核算的账簿体系设置也较完善,但仍然存在着严重固定资产账实不符的现象。究其原因,有管理的不足,更有制度的不完善。因此,事业单位除建立适宜的财务管理体制、建立健全固定资产管理制度、建立健全固定资产的账簿核算体系以外,还要提高实物负责人和卡片管理人的业务素质,增强其管理意识,转变观念,创新管理,提高事业单位固定资产的使用效率,进一步完善事业单位会计核算办法,提高事业单位会计信息质量。更多还原

【Abstract】 To carry on assignment successfully,institutional unit must own some fixed assets. From the investigation of fixed assets value management in part institutional units,we can discover that although financial management system is normative,accounting book system of calculation is also perfect,exists the phenomenon of accounts disagreeing with physical inventory still exists. The reasons are insufficient management and imperfect system. Therefore, institutional units not only establish appropriate financial management system, fixed assets management system and accounting book calculation system, but also heighten timber of kind - superintendent and card - manager, strengthen its management awareness, change concept , innovate management, enhance the usage efficiency of fixed assets in institutional unit, improve accounting calculation method and enhance quality of accounting information further.更多还原