事业单位固定资产和无形资产会计核算改革目标及其方法探讨  

The Reform Target and Method of Public Institution Accounting of Fixed Assets and Intangible Assets

作　　者：徐国民[1] 

机构地区：[1]河南财政税务高等专科学校,河南郑州450002

出　　处：《经济经纬》2005年第5期59-61,共3页Economic Survey

摘　　要：固定资产和无形资产会计核算改革应达到的目标包括:适应预算管理的要求、适应资产长期性管理的特点、适应资产价值逐渐减少的特点、适应事业性活动和经营性活动对资产核算的不同要求等。为满足这一改革目标要求的主要经济业务的会计分录模式包括购入、价值摊销、为事业性活动服务与为经营性活动服务之间的转移、变卖处置等。The target reached by the accounting of fixed assets and intangible assets includes meeting the requirements of the budget management, adapting to the features of long-time management of assets and gradually decreasing asset value and satisfying the various requirements for the accounting of assets in public activities and operating activities. The current accounting system of public institutions cannot satisfy them. Yet, the following patterns of accounting entries in major economic transactions can meet the requirements mentioned above-purchasing, value amortization and the transference and disposal of selling assets for cash between the services for public activities and operating activities.

关 键 词：事业单位 固定资产 无形资产 会计核算 目标 方法 

分 类 号：F23[经济管理—会计学]