浅析事业单位固定资产折旧问题.docVIP

浅析事业单位固定资产折旧问题 Institution Fixed Assets Depreciation Problem Discussion 学生姓名： 指导教师： 所在院系：经济管理学院 所学专业：会计学 研究方向：会计学 摘要 随着经济和社会的发展,以国家投资为主体的公众福利事业得到迅速发展,事业单位获得大量的通用设备、专业设备、交通运输设备、电气、电子及通信设备等,总固定资产不断扩大,新会计准则在确认、计量和核算固定资产已经发生了较大的变化,但事业单位存在着固定资产折旧管理机制不健全、管理混乱和许多其他问题,这种情况不但不利于进一步发展事业单位的资产管理,而且对国有资产的保值有不利影响,更不利于贯彻推行节约能源法,促进公共机构的节能。因此应加强建设固定资产折旧制度，使事业单位固定资产的折旧进入轨道标准化、制度化、信息化。本文粗浅探讨了事业单位固定资产折旧中产生的问题及其发展对策 关键词： 事业单位 固定资产折旧 问题 Instituion Fixed Assets Depreciation Problem Discussion Abstract With the development of economy and society, with the country investment as the main body of the social cause of public welfare and rapidly expands, institutions acquired a large number of common equipment, professional equipment, transportation equipment, electrical, electronics and communications equipment, fixed assets amount expands ceaselessly, the new accounting standards in fixed asset confirmation, measurement, the respect such as business accounting produced bigger change, but the business unit of the depreciation of the fixed asset management existing mechanism is not perfect, management confusion and other problems, this is not conducive to enterprise assets management further development, but also for the maintenance and appreciation of state-owned assets has adverse effects, more conducive to implementing the energy conservation law, advance energy saving of public institutions. Therefore we should strengthen the institution fixed assets depreciation system construction, administrative institution fixed assets depreciation into standardized, institutionalized, informatization orbit. This article aims at the institution fixed assets depreciation in the problem of discovery and development countermeasure did shallow to discuss. Key words: Institution Depreciation of fixed assets Solutions 目录 摘要 I Abstract II 1 前言 1 1.1 本研究的目的与意义 1 1.2 国内外研究文献综述 1 1.3 本研究的主要内容 1 2 固定资产折旧的概念 1 2.1 固定资产的含义 1 2.2 固定资产折旧的含义 2 3 事业单位固定资产折旧的现状及存在的问题 5 3.1 事业单位固定资产