事业单位固定资产核算中“非流动资产基金”应用探讨

发布时间：2018-03-31 07:41

  本文选题：事业单位　切入点：非流动资产基金　出处：《财会通讯》2017年19期

【摘要】："非流动资产基金"是2013年1月1日开始实施的《事业单位会计制度》中一个新增的会计科目,对事业单位的长期投资、固定资产、在建工程和无形资产等非流动资产的资金占用及使用情况进行了核算。本文以固定资产核算为例,探讨了"非流动资产基金"科目的应用以及应用中存在的问题,并对存在的问题提出了改进建议。
[Abstract]:"Non-current assets Fund" is a new accounting subject in the Accounting system of institutions, which has been implemented since January 1, 2013. The long-term investment in institutions, fixed assets, The capital occupation and use of non-current assets such as construction project and intangible assets are accounted for in this paper. Taking fixed assets accounting as an example, this paper discusses the application of "non-current assets fund" and the existing problems in its application. Suggestions for improvement of the existing problems are put forward.
【作者单位】： 河南济源职业技术学院;
【分类号】：F810.6
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本文编号：1689814