事业单位固定资产会计核算思考（accounting of fixed assets in public institutions）

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1、事业单位固定资产会计核算思考（Accountingoffixedassetsinpublicinstitutions）Accountingoffixedassetsinpublicinstitutions06-18Thetheoryandpracticeofbudgetaccountingfieldofourcountryconfirmedonlyonacashbasisaccountingbasishasmanydefects,defectisoneofthefixedassetsaccount

2、inginformationisnotcomplete,lackofobjectivecostinformation.Therefore,thisarticlediscussestherelevantaspectsoffixedassetsaccountinginpublicinstitutions.ThestatusquooffixedassetsaccountinginpublicinstitutionsThepresentaccountingsysteminpublicinstitution

3、s,toincreasethegain(outsourcing,selfbuilt,donations)accountingtreatmentoffixedassets,accordingtotheactualexpenditureoffundschargedchannelsrespectively,debit"expenditure"and"specialfund,maintenancefund","specialbranch"and"carryselfcapitalaccountetc.cre

4、dit,bankdeposits".Atthesametime,wemustincreasethefixedassetsoftheaccountingentries,namelydebit"fixedassets"subjects,credited"fixedfund"subjects.Forreasonsofscrap,damageandtransferoffixedassetsdecrease,thefirstcancellationofaccounting,debit"fixedfund",

5、creditedto"fixedassets";receivedresidualvaluebianjiashouru,debit"bankdeposits",andcreditthe"specialfund,maintenancefund";occurrenceofclean-upcosts,thendotheoppositeentry.Institutionaccountingsystemalsostipulates:intheprocessoffixedassetsuse,excludingd

6、epreciation,fixedassetsandfixedfundscorresponding,fixedassetsaccountedvaluedoesnotchangewithitsuse.Butconsideringtheparticularityoftheinstitutions,tomakeupfornotfixedassetsmaintenanceandrenewalabilitymaybecausedbythelackofdepreciation,provisionsofexis

7、tingfinancialinstitutionsaccountingrules,accordingtoacertainproportionofbusinessincomeandbusinessincomeaccruedmaintenancefund,specificallyfortherenovationandpurchaseoffixedassets.Inthefinalpreparationofthe"balancesheet"forChineseproducersonlyreflectth

8、eoriginalvalueoffixedassets,netassetsonlyreflectthefixedamountoffunds,donotprovidethefixedassetsandhownewaccountinginformation.Itcanbeseenthattheaccountingcalculationofthefixedassetsofthecurrentinstitutionsisrelativelysimple,becausethereareman