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加强资产的管理是公共财政管理的重要内容,也是进一步深化财政管理改革、完善政府财务报告的基础。2013年中华人民共和国财政部制定的《行政单位会计制度》充实了资产核算内容,新增了公共基础设施的会计处理,引入了基建会计信息定期并入“大帐”的核算方法,在制度上为行政事业单位的资产核算提供了保障,但是在实际操作中也出现了诸多问题给固定资产的安全造成极大隐患。
Strengthening the management of assets is an important part of public financial management and also the basis for further deepening the reform of financial management and improving the government’s financial reporting. In 2013, the “Administrative Unit Accounting System” formulated by the Ministry of Finance of the People’s Republic of China enriched the asset accounting content, added the accounting treatment of public infrastructure, and introduced the accounting method of accounting information of infrastructure periodically incorporated into the “big bill” System for the administrative institutions of the assets provided a guarantee, but in practice there have been many problems that caused great risks to the safety of fixed assets.