谈行政事业单位应加强固定资产的管理

针对行政事业单位的固定资产使用后形成的消耗只能来源于财政的事业经费预算支出而导致的在使用、管理中存在一些账实不符、资产串用、资产利用效率不高和制度不健全等弊端进行了分析,提出了从抓紧建立适应经济发展变化的资产配置、使用、调配、处置等诸环节加强管理的新制度,通过预算管理、政府采购以及政府收支分类统计手段,强化对行政事业单位固定资产的管理势在必行的对策建议。

On Strengthening the Management of Fixed Assets of Administrative Institutions

The consumption caused by the use of fixed assets in administrative institutions can only be payed from the budget of undertaking expenditure,which has resulted in some defects in use and management,such as,unbalanced sheet,mixed assets,low efficiency of assets use and imperfection of system,etc. This paper analyses these defects and puts forward countermeasures including strengthening the management of new system from the factors of establishing assets allocation,use and disposition etc,reinforcing the man...