事业单位固定资产核算管理方法改革研究

现行的事业单位会计制度在固定资产核算方面还存在着不足,客观上造成对外提供的会计信息不真实。改革方法有两种,一是增加固定资产减值科目和固定基金转回科目,并将此二项目在资产负债表或其附注中列示;二是只增加资产负债表的附表—固定资产减值明细表,不增设会计科目。无论哪种方法都要在期末对固定资产估价,以确定其减值情况。

Research of fixed assets accounting managerial approach's reform in public institutions

The present public institutions accounting system is still lack in the public institutions' account,objectively caused the publish accounting information un-reliable.There are two reform methods,the one is to increase the fixed assets' reduced-value items and the dead fund reversal item,even shown them in the balance sheet or in its notes;the other is only to increase attached-balance of the balance sheet-detailed schedule of reduced-value of fixed assets,no additional account headings.Whatever methods you take,should evaluate the value of fixed assets in the end of the term for identifying the reduced-value condition.