| 摘要: |
| 政府会计制度的实施对农业科研单位固定资产管理水平的要求越来越高。文章分析了农业科研单位政府会计制度下固定资产管理工作中存在的问题，并提出政府会计制度下农业科研单位加强固定资产管理的措施，期望为农业科研单位固定资产管理工作提供一些有价值的参考。 |
| 关键词: 政府会计制度农业科研单位固定资产管理 |
| DOI： |
| 分类号: |
| 基金项目: |
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| MANAGEMENT OF CAPITAL ASSETS OF AGRICULTURAL RESEARCH INSTITUTIONS UNDER GOVERNMENT ACCOUNTING SYSTEM |
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Chao Junyi
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Institute of Crop Sciences, Chinese Academy of Agricultural Sciences, Beijing 100081, China
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| Abstract: |
| With the implementation of government accounting system, the management level of capital assets of agricultural research institutions is increasingly demanding. The paper discussed the existing problems of management of capital assets and put forwards the measures to strengthen the capital assets management under the government accounting system. It is expected to provide valuable reference for the management of capital assets in agricultural research institution. |
| Key words: government accounting system agricultural research institution capital assets management |
