【摘要】 现行的事业单位会计制度在固定资产核算方面还存在着不足,客观上造成对外提供的会计信息不真实。改革方法有两种,一是增加固定资产减值科目和固定基金转回科目,并将此二项目在资产负债表或其附注中列示;二是只增加资产负债表的附表—固定资产减值明细表,不增设会计科目。无论哪种方法都要在期末对固定资产估价,以确定其减值情况。更多还原

【Abstract】 The present public institutions accounting system is still lack in the public institutions’ account,objectively caused the publish accounting information un-reliable.There are two reform methods,the one is to increase the fixed assets’ reduced-value items and the dead fund reversal item,even shown them in the balance sheet or in its notes;the other is only to increase attached-balance of the balance sheet-detailed schedule of reduced-value of fixed assets,no additional account headings.Whatever methods you take,should evaluate the value of fixed assets in the end of the term for identifying the reduced-value condition.更多还原