| 事业单位新会计制度固定资产会计核算变化分析 |
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| 引用本文： | 王一歌.事业单位新会计制度固定资产会计核算变化分析[J].包头职业技术学院学报,2014,15(3):47-49. |
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| 作者姓名： | 王一歌 |
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| 作者单位： | 乌兰察布市农牧业局经济作物工作站,内蒙古乌兰察布,012000 |
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| 摘 要： | 分析新事业单位固定资产的单位价值标准;取消"固定基金"科目、新增了"非流动资产基金"科目、新增,固定资产折旧等固定资产会计核算的变化,指出这些变化有利于实务工作者更好地利用会计制度规范和约束会计核算行为,以促进事业单位会计核算水平和会计信息质量的提升。
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| 关 键 词： | 固定资产 累计折旧 非流动资产基金 |
Analysis on the Accounting Changes of Fixed Assets in the New Accounting System of Public Institutions |
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| Wang Yige.Analysis on the Accounting Changes of Fixed Assets in the New Accounting System of Public Institutions[J].Journal of Baotou Vocational & Technical College,2014,15(3):47-49. |
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| Authors: | Wang Yige |
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| Institution: | Wang Yige (Economic Crops Workstation, Wulanchabu Farming and Animal Husbandry Bureau ,Wulanchabu, Inner Mongolia 012000) |
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| Abstract: | The article analyzed value standards of fixed assets in the new public institutions and the changes of cancelling the subject of ＂fixed fund＂ , adding ＂non -current assets of the fund＂ and the fixed assets depreciation. Meanwhile, it point- ed out that the changes were good for the practitioners to take advantage of accounting rules and to restrain accounting so as to improving the level of accounting and the quality of accounting information. |
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| Keywords: | fixed assets accumulated depreciation non - current assets of the fund |
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