事业单位固定资产的管理

1前言·····························································3

2关于事业单位固定资产的概述·······································3

2.1固定资产的范围················································3

2.2固定资产的分类················································3

2.3固定资产的计价················································3

3事业单位固定资产管理上存在的问题·································4

 3.1管理制度不健全，账实不符，造成国有资产潜在流失················4

3.2未按财务规定程序处置固定资产，造成资产流失····················5

 3.3不履行《政府采购法》···········································5

 3.4责任人管理机制不到位··········································5

 3.5固定资产配置不合理············································5

 3.6财务制度中关于固定资产的核算不能满足需要······················5

 3.7监督机制不健全················································6

4事业单位固定资产管理存在问题的原因分析···························6

 4.1管理机制不完善················································6

 4.2管理制度不健全················································6

5完善事业单位固定资产管理的对策与提出的建议·······················８

 5.1加强管理人员对固定资产的全新管理理念··························８

 5.2建立完善固定资产管理制度······································８

 5.3强化资产清查工作··············································９

5.4加强岗位人员培训，建立高水平的管理队伍························９

6结束语·························································１０

7参考文献·······················································１１

摘  要

近年来，事业单位的资产管理工作受到了国家相关部门的高度重视。就事业单位而言，执行固定资产管理过程中仍然存在问题，认为事业单位财务管理的重点应逐步从货币形态转向实物形态延伸，这就需要在资产管理方面有待完善，切实强化事业单位固定资产管理措施，.本文是对事业单位固定资产产生问题的原因进行简单的分析，并提出解决问题的对策和建议。