| 论行政事业单位的固定资产管理 |
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| 引用本文： | 聂利萍,李雪静. 论行政事业单位的固定资产管理[J]. 内蒙古财经学院学报(综合版), 2011, 9(2): 140-142 |
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| 作者姓名： | 聂利萍 李雪静 |
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| 作者单位： | 1. 乌海市行政事业单位会计核算中心,核算三部,内蒙古乌海016000
2. 呼和浩特春华威嘉水务运营有限责任公司,财务部,内蒙古呼和浩特010018 |
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| 摘 要： | 行政事业单位固定资产管理存在机制不健全、管理不到位等现象,不仅不利于行政事业单位资产管理水平的提高,更不利于国有资产保值增值。本文从建立岗位责任制,设置管理岗位,加强固定资产事前、事中、事后的管理,做好固定资产的报废和清理工作等,最终实现统一使用资产管理软件,数据上传,与财政预算接轨,从而使固定资产管理进入自动化、科学化、规范化的新纪元。
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| 关 键 词： | 管理体制 内部控制 电算化管理 |
On the Fixed-Asset Management of Administrative Institutions |
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| Nie Liping,Li Xuejing. On the Fixed-Asset Management of Administrative Institutions[J]. Journal of Inner Mongolia Finance and Economics College, 2011, 9(2): 140-142 |
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| Authors: | Nie Liping Li Xuejing |
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| Affiliation: | (Accounting Center for Administrative Institutions of Wuhai,Wuhai,Inner Mongolia,016000) |
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| Abstract: | There exist problems of incomplete mechanism and ineffective management in fixed-asset management of administrative institutions.It not only restricts the improvement of fixed-assets management standard.What’s more,it restricts the value preservation and increment of state-owned assets.This paper discusses the measures of setting up post responsibility system and management post,strengthening pre,in and post management of fixed-assets,undertaking the discarding and clearing of fixed-assets and realizing the aim of using assets management software,data uploading and linking to financing budget so as to enable fixed-assets management to enter into a new era of automation,scientification and regulation. |
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| Keywords: | management mechanism internal control computerized accounting management |
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