【摘要】 随着我国经济体制不断改革和市场经济的深入发展,我国事业单位会计制度中关于固定资产核算的规定已越来越不适应新形势的发展需要,影响了现实中事业单位固定资产的准确核算。本文从事业单位固定资产的标准、折旧以及清查和处置等方面,分析了我国事业单位在固定资产核算上存在的问题,并提出了相应的建议。更多还原

【Abstract】 As the reforms of our country’s economic system and thorough development of the market economy,the institution accounting system does not meet the need of the new situation development about the fixed asset calculation stipulation in our country more and more and it has affected in the accuracy of institution fixed asset calculation.This article analyzes the problems of our institution which exist in the fixed asset calculation such as fixed asset standard,depreciation as well as check and handling and puts forward some corresponding proposals.更多还原