加强固定资产财务核算提高固定资产使用效益 |
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引用本文: | 董晓娟.加强固定资产财务核算提高固定资产使用效益[J].山西经济管理干部学院学报,2013(4):65-66,75. |
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作者姓名: | 董晓娟 |
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作者单位: | 太原市民营经济开发区财政局,山西太原030045 |
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摘 要: | 固定资产在大部分单位的资产总额中占有很大比重,其管理一旦失控,不但损失巨大,而且会对单位的持续发展和经营造成严重影响.本文从服务单位决策出发,从财务核算方面分析固定资产在管理中存在的问题及一些解决思路.
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关 键 词: | 固定资产 管理使用 效益 |
Strengthen the Financial Accounting of Fixed Assets,Improve the Efficient Use of Fixed Assets |
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Institution: | DONG Xiao - juan ( Finance Bureau of Taiyuan Private Economic Development Zone, Taiyuan 030045, China) |
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Abstract: | Fixed assets share in total assets of most of the units in a large proportion of its management. Once out of control, it is not only a huge loss, but also severely affects the sustainable development and operation. The real value of the fixed assets at some point is a vital reference for a unit to make long - term planning and decision. This article, proceeding from servicing units and the aspects of financial accounting, analyses the problems in the manage- ment of fixed assets anduts forward some solutions. |
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Keywords: | fixed asset management utilization benefit |
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