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受经济全球化影响,我国的经济发展呈现出多元化发展态势。事业单位受到影响,而导致内外环境正在发生根本性的改变。一些事业单位因此而实施了系列经济体制改革,并对固定资产管理工作以足够的重视,特别是固定资产的确认、计量以及核算方面,在新的事业单位会计制度中都进行了较大幅度的修改。本论文以此为中心议题,事业单位固定资产管理进行研究。
Affected by the economic globalization, China’s economic development has shown a diversified development trend. Affected institutions, which led to internal and external environment is undergoing fundamental changes. As a result, some institutions have implemented a series of reforms in their economic structure and have paid sufficient attention to the management of fixed assets. In particular, the recognition, measurement and accounting of fixed assets have been carried out in a relatively large scale in the new public institution accounting system modify. This thesis takes this as the center topic, the research on fixed asset management of institutions.