论行政事业单位固定资产的管理  

Fixed Assets Management in Government and Institution sectors

作　　者：徐影[1] 齐伟红[1] 

机构地区：[1]哈尔滨市房屋租赁管理中心,黑龙江哈尔滨150020

出　　处：《商业经济》2005年第8期46-47,共2页Business & Economy

摘　　要：目前,行政事业单位在对固定资产使用和管理中存在着内部控制制度不健全,管理混乱,资产使用率不高,缺乏健全的账户管理体系,固定资产人为破坏现象严重等问题。政府应降低购置成本并加强管理,明确固定资产入账标准与价值,建立健全固定资产使用、调拨、处置等工作程序,进一步完善固定资产盘点制度。At present, there are some problems in using and managing fixed assets of government and institution such as imperfect internal control system, confusion management, low efficiency of fixed assets, bad account management system, and destroying fixed assets, and so on. Government should decrease purchase cost, make keeping standard and value of fixed assets, establish work procedure in using, purchasing and treatment, further perfect check system of fixed assets.

关 键 词：行政事业单位 固定资产 管理 

分 类 号：F20[经济管理—国民经济]