Since January 1, 2019, administrative institutions have fully implemented the new government accounting system, which indicates that China's government accounting reform has entered the stage of full implementatio...Since January 1, 2019, administrative institutions have fully implemented the new government accounting system, which indicates that China's government accounting reform has entered the stage of full implementation. The new government accounting system has constructed a new accounting model, which has given full play to the dual functions of budget management and financial management. Great changes have taken place in fixed assets accounting after the reform. The fixed assets of public institutions have the characteristics of large quantity and large investment ratio, and their management is complicated. Due to the complexity of fixed assets in public institutions, the accounting of fixed assets has always been a relatively difficult and important work in financial accounting. How to maximize the efficiency of fixed assets is the appeal of fixed assets accounting management in public institutions. After the reform of government accounting system, great changes have taken place in the accounting methods and accounting contents such as confirmation, measurement and disposal of fixed assets under the new system. These changes have had a significant impact on the fixed assets management of public institutions.展开更多
文摘Since January 1, 2019, administrative institutions have fully implemented the new government accounting system, which indicates that China's government accounting reform has entered the stage of full implementation. The new government accounting system has constructed a new accounting model, which has given full play to the dual functions of budget management and financial management. Great changes have taken place in fixed assets accounting after the reform. The fixed assets of public institutions have the characteristics of large quantity and large investment ratio, and their management is complicated. Due to the complexity of fixed assets in public institutions, the accounting of fixed assets has always been a relatively difficult and important work in financial accounting. How to maximize the efficiency of fixed assets is the appeal of fixed assets accounting management in public institutions. After the reform of government accounting system, great changes have taken place in the accounting methods and accounting contents such as confirmation, measurement and disposal of fixed assets under the new system. These changes have had a significant impact on the fixed assets management of public institutions.
