| 论高校固定资产财务账和实物账管理 |
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| 引用本文： | 文惠.论高校固定资产财务账和实物账管理[J].四川教育学院学报,2010,26(11):27-29. |
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| 作者姓名： | 文惠 |
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| 作者单位： | 四川教育学院国有资产管理处,成都611130; |
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| 摘 要： | 固定资产的管理要求账实相符、账账相符,但实际管理中却常常严重不符。文章分析了高校固定资产管理中财务账与实物账不符的原因,并提出了如何加强固定资产管理,促进财务部门与资产管理部门的沟通与衔接,以使财务账与实物账保持一致。
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| 关 键 词： | 固定资产 财务账 实物账 账账相符 |
On Management of Financial Account and Material Account of Fixed Capital in Colleges |
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| WEN Hui.On Management of Financial Account and Material Account of Fixed Capital in Colleges[J].Journal of Sichuan College of Education,2010,26(11):27-29. |
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| Authors: | WEN Hui |
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| Institution: | WEN Hui(Office of State-owned Capital Management,Sichuan College of Education,Chengdu 610041,China) |
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| Abstract: | There is requirement of State-owned capital management： account and material tally,and financial account and material account tally,but it is very rare to meet the requirement in reality.This paper analyses reasons causing the above conditions and puts for-ward measures on how to strengthen fixed capital management and promote the communication and connection between the asset manage-ment and the financial affairs office,in order to make the consistence between financial account and material account. |
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| Keywords: | fixed capitals financial account material account account tally |
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