摘要
事业单位的固定资产管理工作一直受计划经济管理模式的影响,在实务中暴露出的弊端也日趋明显。主要表现在:对固定资产不计提折旧的核算体系和方法不能准确地反映事业单位真实财务运营状况;固定资产计价标准过低,分散了单位对重要固定资产的管理;购置固定资产的资金来源缺乏,一定程度地挤占了单位基本经费和国家专项经费;非经营性资产转为经营性资产的管理工作比较混乱;固定资产的有效配置和重新分配不到位;重购建、轻管理等反映出目前多数事业单位内部资产管理制度缺位、管理水平低下、资产运营效率不高等普遍性的问题。
The management of fixed assets in the institutions are influenced always by the management model of planned economy, so some problems have been revealed in the practice: depreciation has not been counted in fixed assets, this accounting system and method can not show accurately the real financial situation; the evaluation standard of fixed assets is too low, this makes institutions do not pay more attention to the management of important fixed assets; the purchase of fixed assets is short of funds and leads to occupy other funds; the management is bad in the transforming the fixed assets from uncommercial to commercial; the effective distribution and redistribution are not rational; many institutions pay more attention to purchase of fixed assets than their management, it leads to produce many problems, such as interior management system of fixed assets is not complete, management level is low, operating efficiency of fixed assets is not high and etc.
出处
《中国国土资源经济》
北大核心
2007年第7期44-45,共2页
Natural Resource Economics of China
关键词
事业单位
资产管理
对策研究
institutions
management of assets
countermeasure research
