Xin'ao Co.,Ltd.(603889),Iocated in Jiaxing City,Zhejiang Province,is a wellestablished enterprise in the wool textile industry.It focuses on the entire wool textile supply chain,integrating wool procurement,wool t...Xin'ao Co.,Ltd.(603889),Iocated in Jiaxing City,Zhejiang Province,is a wellestablished enterprise in the wool textile industry.It focuses on the entire wool textile supply chain,integrating wool procurement,wool top production,wool top modification,dyeing and finishing,and spinning,After more than thirty years of development,it has gradually formed a large-scale,market-oriented textile eco-system with Xin'ao Co.,Ltd. as the core,with its subsidia ries specializing in different production and sales functions.展开更多
One of the most important issues relating to the economic activity of an enterprise is a reliable valuation of assets. It is also one of the key elements in the condition of bankruptcy risk. The aim of this paper is t...One of the most important issues relating to the economic activity of an enterprise is a reliable valuation of assets. It is also one of the key elements in the condition of bankruptcy risk. The aim of this paper is to present the results of the author＇s empirical research concerning the usefulness of the estimates in the valuation of fixed assets held by the enterprises facing bankruptcy. The empirical research was carried out on a group of 100 companies on which courts declared bankruptcy in 2011 in Poland. The study sample constitutes 14% of the population and is a significant representation of the phenomenon. For comparisons of the carrying amounts and the estimated values, the assets recognized in the balance sheet under ＂property, plant, and equipment （PPE）＂ were selected. During the first stage of the research, the significance of PPE in bankruptcy proceedings was confirmed by comparing the share of their value within the estate with the costs of the proceedings recorded as a percentage of the value of the debtor＇s estate. In the next stage of the research, comparisons between the carrying amounts and the estimated values were made. Simple regression models were constructed. The research results confirm that in the case of a substantial doubt about an entity＇s ability to continue as a going concern, the informative value of financial statements is limited and the estimates of the fixed assets value are of fundamental importance.展开更多
During the Eighth Five-Year Planperiod, Shaanxi Province intensifiedthe restructuring of investment andmacro-control in fixed assets investment byimplementing the policy of "limiting totalamount, readjusting stru...During the Eighth Five-Year Planperiod, Shaanxi Province intensifiedthe restructuring of investment andmacro-control in fixed assets investment byimplementing the policy of "limiting totalamount, readjusting structure, rectifying orderand improving efficiency". The wholeprovince realized RMB 110 billion in fixedassets investment, (including RMB 86.5 billionby state-owned units, RMB 14.23 billionthrough loans from the construction bank,making up 16.5 percent), RMB 67 billionmore than in the Seventh Five-Year Planperiod, with an annual increase of 26.5 percent.Thanks to the support, a group of medium-to-large and key projects have been put展开更多
This paper uses the J2EE framework, and proposed the development methods of the fixed assets management system in the Spring platform and the Struts. At the same time, the paper elaborates on the fixed assets manageme...This paper uses the J2EE framework, and proposed the development methods of the fixed assets management system in the Spring platform and the Struts. At the same time, the paper elaborates on the fixed assets management system under the framework of Spring and Struts technology, and lists some core code and part function description. Through the operation of the system many times, proved that the technology can improve the safety and stability of the system, both the Spring and the Struts framework also made redundant code of the system to reduce, avoid the waste of resources, which make the system have better scalability and maintainability.展开更多
Nowadays,it has been in the period of rapidly developing China’s economy.Since the financial crisis in 2008,China has paid more and more attention to investing in fixed assets,and the growth rate of investing in fixe...Nowadays,it has been in the period of rapidly developing China’s economy.Since the financial crisis in 2008,China has paid more and more attention to investing in fixed assets,and the growth rate of investing in fixed asset is also rising.However,when promoting regional economic growth,if we only pay attention to the total amount of fixed asset investment,there will inevitably exist some blindness and lack of sustainability.Therefore,the study between the investment structure of fixed assets and regional economic growth is quite important.China has a vast territory and many regions.The investment structure of fixed assets in different regions is also different,so the influence on economic growth is also different.This paper analyzes the investment structure of fixed assets and regional economic growth,and help realize the rapid growth of regional economy by recognizing the current situation of China's investment structure of fixed assets.展开更多
With the continuous deepening of China's economic development, all walks of life in society have been developing rapidly, the scale of enterprises has been expanding, the total assets have been increasing, and the...With the continuous deepening of China's economic development, all walks of life in society have been developing rapidly, the scale of enterprises has been expanding, the total assets have been increasing, and the requirements of enterprises on total assets management have become higher and higher. Among them, fixed assets are the key part of the total assets of an enterprise, the important means of production for the survival and development of an enterprise, and the important factor that reflects the comprehensive strength of an enterprise. Therefore, whether an enterprise's fixed assets management is economic and safe is very important to the development of an enterprise. At present, most enterprises in our country still have many problems in the management of fixed assets, such as unclear asset segmentation, imperfect audit process, single and backward calculation method, high staff error rate, etc. These problems have brought great difficulty to the management. In order to further strengthen the safety of enterprise fixed assets management, follow the relevant national policies and regulations, and promote the systematic, information-based and scientific development of enterprise fixed assets management, this paper will deeply discuss the main problems existing in the management of enterprise fixed assets, and put forward effective strategies, in order to meet the needs of rapid development of enterprises.展开更多
In recent years,the domestic government has issued a series of new medical reform policies to speed up the reform of hospitals.However,there are still many problems in the internal asset management of public hospitals...In recent years,the domestic government has issued a series of new medical reform policies to speed up the reform of hospitals.However,there are still many problems in the internal asset management of public hospitals,such as low asset management efficiency,incorrect asset accounting and lack of asset management system.Taking the new accounting system as an opportunity,strengthening the management of hospital fixed assets and improving the hospital's asset control ability are the necessary conditions for the development of the hospital.This paper discusses the problems in the management of fixed assets in public hospitals and puts forward some effective measures to solve these problems in order to provide help for the healthy development of hospitals.展开更多
In the new period, the administrative organ units need to further strengthen asset management in the process of development, so that its standardized development, open, coordinated, green, innovative, shared developme...In the new period, the administrative organ units need to further strengthen asset management in the process of development, so that its standardized development, open, coordinated, green, innovative, shared development concept into the construction of administrative institutions, so that the steady development of administrative institutions. The core of fixed assets management should pay attention to rational allocation of assets and efficient utilization of assets, fully implement the spirit of the third, fourth and fifth national congress of the 18th national congress of the People's Republic of China, and highly integrate the idea of economic and economical development with the development of administrative institutions. Article points to Shandong Pingyin county bureau of asset management as the background, analyzes its asset management present situation, for a fixed asset management content refinement and fixed assets management need to explore, and puts forward the optimization measures of administrative institutions of the fixed assets management, aims to enhance the administrative institutions of the fixed assets management level. Establish a more asset - saving and efficient development model.展开更多
In the daily operation of public hospitals, fixed assets are an indispensable part for hospitals to perform various duties and ensure the orderly execution of various administrative work. Generally, the hospital fixed...In the daily operation of public hospitals, fixed assets are an indispensable part for hospitals to perform various duties and ensure the orderly execution of various administrative work. Generally, the hospital fixed assets have high use value, and their allocation and use period are long, which will not only bring long-term economic impact to the hospital, but also easily cause various risks. Improving the management of hospital fixed assets, analyzing the existing problems found in bidding, purchasing, using and disposing, and exploring and giving the optimization strategies can make the allocation of hospital resources more effective and fully guarantee the sustainable development of the hospital in the future. In view of this, this paper gives the optimization strategy, hoping to provide reference for public hospitals to improve their internal control management level.展开更多
At present, the management of fixed assets in public institutions is particularly important in the overall development of public institutions. Therefore, in carrying out the specific work of fixed assets management in...At present, the management of fixed assets in public institutions is particularly important in the overall development of public institutions. Therefore, in carrying out the specific work of fixed assets management in public institutions, management awareness should be emphasized, and management systems and measures should be improved on this basis. Only in this way can the scientific management of fixed assets be promoted and the development of public institutions be guaranteed.展开更多
With the rapid development of China's economy and society, enterprises, institutions of higher learning, scientific research institutes and other institutions need to continuously invest a large amount of economic...With the rapid development of China's economy and society, enterprises, institutions of higher learning, scientific research institutes and other institutions need to continuously invest a large amount of economic resources to purchase new equipment adapted to the development and progress of the times to ensure the rapid development of the units. Under the current new development trend, fixed assets management needs the organic integration of asset management and financial management, so the difficulty of fixed assets management is also increasing. At present, various institutions are paying more and more attention to the management and maintenance of fixed assets. In order to improve the efficiency of fixed assets management and save the maintenance cost, this paper mainly studies how to use Excel VBA language to realize the quick input function of newly purchased fixed assets, so as to improve the flexibility and efficiency of fixed assets management in various institutions.展开更多
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
Fixed assets in universities occupy an important position in university management due to their wide coverage and large amount of money.Due to insufficient funding supply,private universities mainly focus on the alloc...Fixed assets in universities occupy an important position in university management due to their wide coverage and large amount of money.Due to insufficient funding supply,private universities mainly focus on the allocation and utilization of fixed assets,which reflects the overall characteristics of cautious allocation,maximum utilization,and delayed elimination in the actual management of fixed assets.This article aims to conduct research and analysis on the entire lifecycle process of the allocation,use,and disposal of fixed assets in private universities,summarize the problems existing in the internal control of fixed assets in private universities,and propose corresponding countermeasures and suggestions in a targeted manner.展开更多
The depreciation policy of fixed assets is not only an effective means for the state to carry out macro-control, regulate the economy, strengthen supervision and ensure the maintenance and appreciation of state-owned ...The depreciation policy of fixed assets is not only an effective means for the state to carry out macro-control, regulate the economy, strengthen supervision and ensure the maintenance and appreciation of state-owned assets, but also has a profound impact on the daily operation and financial management of the units. With the comprehensive and in-depth reform of the accounting system of the new government administrative institutions. Therefore, the implementation of its depreciation policy is also different from that of other units. In order to better implement the new system, this paper, combined with the practical experience of the depreciation of fixed assets of large and medium-sized reservoir management units, puts forward personal opinions on the current depreciation standards and methods of fixed assets of large and medium-sized reservoir engineering management units for reference by people.展开更多
In this article,it discusses the di£ferences in economic development between urban and rural areas and regions in our country from the perspective of education investment and fixed asset investment.Based on the p...In this article,it discusses the di£ferences in economic development between urban and rural areas and regions in our country from the perspective of education investment and fixed asset investment.Based on the provincial data of 31 provinces from 1999 to 2017 released by National Bureau of Statistics,it expends the Cobb-Douglas model and Lucas model,and analyses the data with multiple linear regression models.From the study,it finds that compared with investment in fixed assets,investment in education has a larger role in promoting economic development,which is more obvious in the underdeveloped central and western regions and rural areas.However,at the same time it needs to note that the positive effects of education investment will be restricted by the economic structure and policy environment,and education expenditure policies should also be implemented in accordance with time and local conditions.展开更多
The development of agro-industrial complex is important for ensuring national food security and national health.The development of rural areas is subject to the development of agriculture and local infrastructure,as w...The development of agro-industrial complex is important for ensuring national food security and national health.The development of rural areas is subject to the development of agriculture and local infrastructure,as well as the availability of various services.This study selected 15 indicators in 2021 to analyze the employment and development levels in rural areas of 71 regions of the Russian Federation using the analytical grouping method.The results indicated that 20 regions(Group 1)had the highest percentage of rural population(33.10%).The percentage of population engaged in agriculture had the highest value(12.40%)in 31 regions(Group 2).Moreover,20 regions(Group 3)had the highest investments in fixed assets at the expense of municipal budget(11.80 USD/person).Increasing the investments in fixed assets carried out from the budget of the municipality can improve the employment level in rural areas.Then,we used cluster analysis to divide 14 regions of the Volga Federal District in the Russian Federation into 3 clusters.Cluster 1 covered Kirov Region and Republic of Mari El;Cluster 2 included Ulyanovsk Region,Saratov Region,Nizhny Novgorod Region,Perm Territory,Orenburg Region,Chuvash Region,and Republic of Mordovia;and Cluster 3 contained Republic of Tatarstan,Samara Region,Udmurtian Republic,Penza Region,and Republic of Bashkortostan.Results indicated that the 2 regions of Cluster 1 need to increase the availability of resources and natural gas and improve the investment attractiveness of rural areas.The 7 regions of Cluster 2 needed to develop infrastructure,public services,and agricultural production.We found the highest employment level in rural areas,the largest investments in fixed assets at the expense of municipal budget,the largest residential building area per 10,000 persons,and the largest individual residential building area in the 5 regions of Cluster 3.This study makes it possible to draw up a comprehensive regional development program and proves the need for the development of rural areas,which is especially important for the sustainable development of the Russian Federation.展开更多
The state plays a paramount role in the development of the national economy. In this development process, the state with direct levers, using the available tools as state financial support, banks systems, and tax poli...The state plays a paramount role in the development of the national economy. In this development process, the state with direct levers, using the available tools as state financial support, banks systems, and tax policy, can provide incentives to identify areas for managing business entities. Obviously, one of the main levers of the state policy is a tax policy. Tax policy plays a crucial role in supporting innovation activities, which in turn provide sustainable economic growth for both the economic entities and the state. Whereas, due to guaranty of sustainable production line in the market economy, the economic entity always needs additional financial resources that ensure the renewal of fixed assets. The present paper focuses on the variation of calculations of the depreciation fund in the Republic of Uzbekistan. Regarding to both the tax rates and interval of the residual value of fixed assets, without attracting financial flows, the economic entities can update fixed assets, which on the same time increases the tax payments to the state budget in case of Uzbekistan.展开更多
For a shipping company, the vessel is the most valuable and important asset. In most cases, the value of the vessel is the bigger part of total assets. Under International Accounting Standards （IAS） and also United ...For a shipping company, the vessel is the most valuable and important asset. In most cases, the value of the vessel is the bigger part of total assets. Under International Accounting Standards （IAS） and also United States Generally Accepted Accounting Principles （US GAAP） （IAS 36 and Statement of Financial Accounting Standards （SFAS） 144 respectively）, entities are required to conduct impairment tests where there is an indication of impairment of an asset. It is of high importance that the assumptions and the methodology of these tests be right, in order for the results of these tests to be valid. Always, there is the risk that the accountant manipulates the test in order to avoid any impairment losses. Our purpose is to examine the way that the results from these tests are related with market values. Also, we aim to examine under what test assumptions the results from these tests are close enough to market values of vessels.展开更多
This paper （1） discusses how the two indicators used in official statistics of China, namely total investment in fixed assets and the gross fixed capital formation, reflect changes infixed asset investment and their...This paper （1） discusses how the two indicators used in official statistics of China, namely total investment in fixed assets and the gross fixed capital formation, reflect changes infixed asset investment and their relationship, （2） analyzes the growth of fixed asset investment and its contribution to changes of economic growth rate since the reform and opening-up, and （3） explains how fiscal policy impacts the growth of fixed asset investment and analyzes in detail the impacts of the two rounds of contractionary fiscal policy, two rounds of expansionary fiscal policy and one round of neutral fiscal policy on China＇ s fixed asset investment growth since reform and opening-up using full and accurate data. Practice shows that the impact of fiscal policy on China＇ s fixed asset investment is direct and obvious, yet sometimes too drastic. In the future, fiscal policy should be used in alignment with other economic policies with appropriate intensity and timing so that it will help stabilize the growth of fixed asset investment.展开更多
文摘Xin'ao Co.,Ltd.(603889),Iocated in Jiaxing City,Zhejiang Province,is a wellestablished enterprise in the wool textile industry.It focuses on the entire wool textile supply chain,integrating wool procurement,wool top production,wool top modification,dyeing and finishing,and spinning,After more than thirty years of development,it has gradually formed a large-scale,market-oriented textile eco-system with Xin'ao Co.,Ltd. as the core,with its subsidia ries specializing in different production and sales functions.
文摘One of the most important issues relating to the economic activity of an enterprise is a reliable valuation of assets. It is also one of the key elements in the condition of bankruptcy risk. The aim of this paper is to present the results of the author＇s empirical research concerning the usefulness of the estimates in the valuation of fixed assets held by the enterprises facing bankruptcy. The empirical research was carried out on a group of 100 companies on which courts declared bankruptcy in 2011 in Poland. The study sample constitutes 14% of the population and is a significant representation of the phenomenon. For comparisons of the carrying amounts and the estimated values, the assets recognized in the balance sheet under ＂property, plant, and equipment （PPE）＂ were selected. During the first stage of the research, the significance of PPE in bankruptcy proceedings was confirmed by comparing the share of their value within the estate with the costs of the proceedings recorded as a percentage of the value of the debtor＇s estate. In the next stage of the research, comparisons between the carrying amounts and the estimated values were made. Simple regression models were constructed. The research results confirm that in the case of a substantial doubt about an entity＇s ability to continue as a going concern, the informative value of financial statements is limited and the estimates of the fixed assets value are of fundamental importance.
文摘During the Eighth Five-Year Planperiod, Shaanxi Province intensifiedthe restructuring of investment andmacro-control in fixed assets investment byimplementing the policy of "limiting totalamount, readjusting structure, rectifying orderand improving efficiency". The wholeprovince realized RMB 110 billion in fixedassets investment, (including RMB 86.5 billionby state-owned units, RMB 14.23 billionthrough loans from the construction bank,making up 16.5 percent), RMB 67 billionmore than in the Seventh Five-Year Planperiod, with an annual increase of 26.5 percent.Thanks to the support, a group of medium-to-large and key projects have been put
文摘This paper uses the J2EE framework, and proposed the development methods of the fixed assets management system in the Spring platform and the Struts. At the same time, the paper elaborates on the fixed assets management system under the framework of Spring and Struts technology, and lists some core code and part function description. Through the operation of the system many times, proved that the technology can improve the safety and stability of the system, both the Spring and the Struts framework also made redundant code of the system to reduce, avoid the waste of resources, which make the system have better scalability and maintainability.
文摘Nowadays,it has been in the period of rapidly developing China’s economy.Since the financial crisis in 2008,China has paid more and more attention to investing in fixed assets,and the growth rate of investing in fixed asset is also rising.However,when promoting regional economic growth,if we only pay attention to the total amount of fixed asset investment,there will inevitably exist some blindness and lack of sustainability.Therefore,the study between the investment structure of fixed assets and regional economic growth is quite important.China has a vast territory and many regions.The investment structure of fixed assets in different regions is also different,so the influence on economic growth is also different.This paper analyzes the investment structure of fixed assets and regional economic growth,and help realize the rapid growth of regional economy by recognizing the current situation of China's investment structure of fixed assets.
文摘With the continuous deepening of China's economic development, all walks of life in society have been developing rapidly, the scale of enterprises has been expanding, the total assets have been increasing, and the requirements of enterprises on total assets management have become higher and higher. Among them, fixed assets are the key part of the total assets of an enterprise, the important means of production for the survival and development of an enterprise, and the important factor that reflects the comprehensive strength of an enterprise. Therefore, whether an enterprise's fixed assets management is economic and safe is very important to the development of an enterprise. At present, most enterprises in our country still have many problems in the management of fixed assets, such as unclear asset segmentation, imperfect audit process, single and backward calculation method, high staff error rate, etc. These problems have brought great difficulty to the management. In order to further strengthen the safety of enterprise fixed assets management, follow the relevant national policies and regulations, and promote the systematic, information-based and scientific development of enterprise fixed assets management, this paper will deeply discuss the main problems existing in the management of enterprise fixed assets, and put forward effective strategies, in order to meet the needs of rapid development of enterprises.
文摘In recent years,the domestic government has issued a series of new medical reform policies to speed up the reform of hospitals.However,there are still many problems in the internal asset management of public hospitals,such as low asset management efficiency,incorrect asset accounting and lack of asset management system.Taking the new accounting system as an opportunity,strengthening the management of hospital fixed assets and improving the hospital's asset control ability are the necessary conditions for the development of the hospital.This paper discusses the problems in the management of fixed assets in public hospitals and puts forward some effective measures to solve these problems in order to provide help for the healthy development of hospitals.
文摘In the new period, the administrative organ units need to further strengthen asset management in the process of development, so that its standardized development, open, coordinated, green, innovative, shared development concept into the construction of administrative institutions, so that the steady development of administrative institutions. The core of fixed assets management should pay attention to rational allocation of assets and efficient utilization of assets, fully implement the spirit of the third, fourth and fifth national congress of the 18th national congress of the People's Republic of China, and highly integrate the idea of economic and economical development with the development of administrative institutions. Article points to Shandong Pingyin county bureau of asset management as the background, analyzes its asset management present situation, for a fixed asset management content refinement and fixed assets management need to explore, and puts forward the optimization measures of administrative institutions of the fixed assets management, aims to enhance the administrative institutions of the fixed assets management level. Establish a more asset - saving and efficient development model.
文摘In the daily operation of public hospitals, fixed assets are an indispensable part for hospitals to perform various duties and ensure the orderly execution of various administrative work. Generally, the hospital fixed assets have high use value, and their allocation and use period are long, which will not only bring long-term economic impact to the hospital, but also easily cause various risks. Improving the management of hospital fixed assets, analyzing the existing problems found in bidding, purchasing, using and disposing, and exploring and giving the optimization strategies can make the allocation of hospital resources more effective and fully guarantee the sustainable development of the hospital in the future. In view of this, this paper gives the optimization strategy, hoping to provide reference for public hospitals to improve their internal control management level.
文摘At present, the management of fixed assets in public institutions is particularly important in the overall development of public institutions. Therefore, in carrying out the specific work of fixed assets management in public institutions, management awareness should be emphasized, and management systems and measures should be improved on this basis. Only in this way can the scientific management of fixed assets be promoted and the development of public institutions be guaranteed.
文摘With the rapid development of China's economy and society, enterprises, institutions of higher learning, scientific research institutes and other institutions need to continuously invest a large amount of economic resources to purchase new equipment adapted to the development and progress of the times to ensure the rapid development of the units. Under the current new development trend, fixed assets management needs the organic integration of asset management and financial management, so the difficulty of fixed assets management is also increasing. At present, various institutions are paying more and more attention to the management and maintenance of fixed assets. In order to improve the efficiency of fixed assets management and save the maintenance cost, this paper mainly studies how to use Excel VBA language to realize the quick input function of newly purchased fixed assets, so as to improve the flexibility and efficiency of fixed assets management in various institutions.
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.
文摘Fixed assets in universities occupy an important position in university management due to their wide coverage and large amount of money.Due to insufficient funding supply,private universities mainly focus on the allocation and utilization of fixed assets,which reflects the overall characteristics of cautious allocation,maximum utilization,and delayed elimination in the actual management of fixed assets.This article aims to conduct research and analysis on the entire lifecycle process of the allocation,use,and disposal of fixed assets in private universities,summarize the problems existing in the internal control of fixed assets in private universities,and propose corresponding countermeasures and suggestions in a targeted manner.
文摘The depreciation policy of fixed assets is not only an effective means for the state to carry out macro-control, regulate the economy, strengthen supervision and ensure the maintenance and appreciation of state-owned assets, but also has a profound impact on the daily operation and financial management of the units. With the comprehensive and in-depth reform of the accounting system of the new government administrative institutions. Therefore, the implementation of its depreciation policy is also different from that of other units. In order to better implement the new system, this paper, combined with the practical experience of the depreciation of fixed assets of large and medium-sized reservoir management units, puts forward personal opinions on the current depreciation standards and methods of fixed assets of large and medium-sized reservoir engineering management units for reference by people.
文摘In this article,it discusses the di£ferences in economic development between urban and rural areas and regions in our country from the perspective of education investment and fixed asset investment.Based on the provincial data of 31 provinces from 1999 to 2017 released by National Bureau of Statistics,it expends the Cobb-Douglas model and Lucas model,and analyses the data with multiple linear regression models.From the study,it finds that compared with investment in fixed assets,investment in education has a larger role in promoting economic development,which is more obvious in the underdeveloped central and western regions and rural areas.However,at the same time it needs to note that the positive effects of education investment will be restricted by the economic structure and policy environment,and education expenditure policies should also be implemented in accordance with time and local conditions.
文摘The development of agro-industrial complex is important for ensuring national food security and national health.The development of rural areas is subject to the development of agriculture and local infrastructure,as well as the availability of various services.This study selected 15 indicators in 2021 to analyze the employment and development levels in rural areas of 71 regions of the Russian Federation using the analytical grouping method.The results indicated that 20 regions(Group 1)had the highest percentage of rural population(33.10%).The percentage of population engaged in agriculture had the highest value(12.40%)in 31 regions(Group 2).Moreover,20 regions(Group 3)had the highest investments in fixed assets at the expense of municipal budget(11.80 USD/person).Increasing the investments in fixed assets carried out from the budget of the municipality can improve the employment level in rural areas.Then,we used cluster analysis to divide 14 regions of the Volga Federal District in the Russian Federation into 3 clusters.Cluster 1 covered Kirov Region and Republic of Mari El;Cluster 2 included Ulyanovsk Region,Saratov Region,Nizhny Novgorod Region,Perm Territory,Orenburg Region,Chuvash Region,and Republic of Mordovia;and Cluster 3 contained Republic of Tatarstan,Samara Region,Udmurtian Republic,Penza Region,and Republic of Bashkortostan.Results indicated that the 2 regions of Cluster 1 need to increase the availability of resources and natural gas and improve the investment attractiveness of rural areas.The 7 regions of Cluster 2 needed to develop infrastructure,public services,and agricultural production.We found the highest employment level in rural areas,the largest investments in fixed assets at the expense of municipal budget,the largest residential building area per 10,000 persons,and the largest individual residential building area in the 5 regions of Cluster 3.This study makes it possible to draw up a comprehensive regional development program and proves the need for the development of rural areas,which is especially important for the sustainable development of the Russian Federation.
文摘The state plays a paramount role in the development of the national economy. In this development process, the state with direct levers, using the available tools as state financial support, banks systems, and tax policy, can provide incentives to identify areas for managing business entities. Obviously, one of the main levers of the state policy is a tax policy. Tax policy plays a crucial role in supporting innovation activities, which in turn provide sustainable economic growth for both the economic entities and the state. Whereas, due to guaranty of sustainable production line in the market economy, the economic entity always needs additional financial resources that ensure the renewal of fixed assets. The present paper focuses on the variation of calculations of the depreciation fund in the Republic of Uzbekistan. Regarding to both the tax rates and interval of the residual value of fixed assets, without attracting financial flows, the economic entities can update fixed assets, which on the same time increases the tax payments to the state budget in case of Uzbekistan.
文摘For a shipping company, the vessel is the most valuable and important asset. In most cases, the value of the vessel is the bigger part of total assets. Under International Accounting Standards （IAS） and also United States Generally Accepted Accounting Principles （US GAAP） （IAS 36 and Statement of Financial Accounting Standards （SFAS） 144 respectively）, entities are required to conduct impairment tests where there is an indication of impairment of an asset. It is of high importance that the assumptions and the methodology of these tests be right, in order for the results of these tests to be valid. Always, there is the risk that the accountant manipulates the test in order to avoid any impairment losses. Our purpose is to examine the way that the results from these tests are related with market values. Also, we aim to examine under what test assumptions the results from these tests are close enough to market values of vessels.
文摘This paper （1） discusses how the two indicators used in official statistics of China, namely total investment in fixed assets and the gross fixed capital formation, reflect changes infixed asset investment and their relationship, （2） analyzes the growth of fixed asset investment and its contribution to changes of economic growth rate since the reform and opening-up, and （3） explains how fiscal policy impacts the growth of fixed asset investment and analyzes in detail the impacts of the two rounds of contractionary fiscal policy, two rounds of expansionary fiscal policy and one round of neutral fiscal policy on China＇ s fixed asset investment growth since reform and opening-up using full and accurate data. Practice shows that the impact of fiscal policy on China＇ s fixed asset investment is direct and obvious, yet sometimes too drastic. In the future, fiscal policy should be used in alignment with other economic policies with appropriate intensity and timing so that it will help stabilize the growth of fixed asset investment.
