事业单位固定资产核算探析

本文针对我国事业单位实行企业化管理的改革,从固定资产核算入手,探讨适合企业化管理的事业单位的核算模式。认为事业单位固定资产核算应该充分借鉴西方发达国家非营利组织会计制度经验,结合我国经济发展的实际,完善固定资产核算制度。

Study on Financial Accounting of Fixed Assets in Institutional Organizations

In this paper,an accounting model for enterprise management of fixed assets in institutional organization was studied by financial accounting and the implementation of the reform on enterprise management in institutional organization also was discussed.The study showed that fixed assets accounting system in institutional organization should learn the experiences of the western developed countries and combined with the actual accounting system reform in China to perfect the fixed assets accounting system.