| 论毕节地区会计集中核算后的国有固定资产管理 |
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| 引用本文： | 杨珂.论毕节地区会计集中核算后的国有固定资产管理[J].毕节学院学报,2011,29(6):70-72,106. |
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| 作者姓名： | 杨珂 |
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| 作者单位： | 毕节地区会计核算中心; |
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| 摘 要： | 会计集中核算制度是我国财政管理体制改革的一项重要内容,也是会计核算方式的一次变革。毕节地区会计集中核算后,许多单位固定资产管理中存在账实不符、管理不到位、使用效率低、资产流失等问题,因此,今后应采取相应措施,规范固定资产管理,维护固定资产的安全、完整,提高固定资产的使用效率。
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| 关 键 词： | 会计 集中核算 固定资产管理 |
On State-owned Fixed Property Management after Centralized Accounting in Bijie Prefecture |
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| YANG Ke.On State-owned Fixed Property Management after Centralized Accounting in Bijie Prefecture[J].Journal of Bijie University,2011,29(6):70-72,106. |
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| Authors: | YANG Ke |
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| Institution: | YANG Ke(Accounting Center of Bijie Prefecture,Bijie,Guizhou551700,China) |
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| Abstract: | The centralized accounting system is an important content of financial management system reform of our country,and it is also an innovative accounting way.After the centralized accounting in Bijie prefecture,there are accounts inconsistent with reality,inproper management,low service efficiency,loss of property and so on for fixed property management in many units.Therfore,we should take the corresponding measures to normalize the fixed property management,safeguard its safety and completeness for increasin... |
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| Keywords: | Accounting Centralized Accounting Fixed Property Management |
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