摘要 2019年1月1日实施的《政府会计制度》为事业单位的固定资产核算带来了巨大变革,要求事业单位的财务人员加强学习、掌握会计核算技能。论文基于新《政府会计制度》视角,从事业单位固定资产核算的变化出发,分析事业单位固定资产核算存在的问题,最后提出事业单位做好固定资产核算与管理工作的具体对策。 The"Government Accounting System"implemented on January 1,2019 has brought great changes to the fixed assets accounting of public institutions,requiring financial personnel of public institutions to strengthen learning and master accounting skills.based on the perspective of the new"Government Accounting System",this paper analyzes the problems existing in the fixed assets accounting of public institutions from the perspective of the changes in the fixed assets accounting of public institutions,and finally puts forward specific countermeasures for public institutions to do well the accounting and management work of fixed assets.
出处 《中小企业管理与科技》 2021年第14期24-25,共2页 Management & Technology of SME
关键词 事业单位 固定资产 核算 新《政府会计制度》 public institutions fixed assets accounting new"Government Accounting System"
