本文選題：行政單位 + 固定資產(chǎn)　； 參考：《東北大學(xué)》2013年碩士論文

【摘要】：建國(guó)后,政府、社會(huì)以及學(xué)術(shù)界對(duì)行政單位會(huì)計(jì)制度改革和行政單位固定資產(chǎn)管理的重視一直不夠,固定資產(chǎn)的核算體系不適應(yīng)經(jīng)濟(jì)發(fā)展和行政單位的現(xiàn)行體制,并且資產(chǎn)管理與預(yù)算管理相脫節(jié)的現(xiàn)象嚴(yán)重,在具體的實(shí)踐操作過程中也出現(xiàn)了很多問題,一定程度上制約了行政單位國(guó)有資產(chǎn)管理水平的整體提升,也影響了部門預(yù)算的深入改革。財(cái)政部于1996年5月30日頒布的《行政單位國(guó)有資產(chǎn)管理暫行辦法》(財(cái)政部第35號(hào)令,標(biāo)志著行政單位固定資產(chǎn)管理改革步入了一個(gè)新的歷史時(shí)期,學(xué)術(shù)界已經(jīng)逐漸意識(shí)到資產(chǎn)核算體系的重要性,資產(chǎn)核算體系也開始受到政府越來越多的重視。就我國(guó)理論界對(duì)行政單位國(guó)有資產(chǎn)核算體系的研究來看,是比較薄弱的,自《行政單位會(huì)計(jì)制度》于1998年2月6日頒布以來,一直沿用至今,行政單位固定資產(chǎn)核算系統(tǒng)也一直沿用至今。從內(nèi)容上講,主要包括：國(guó)有資產(chǎn)預(yù)算的編制、執(zhí)行、監(jiān)督和考核等環(huán)節(jié)。本研究主要采用了定性和定量分析,宏觀與微觀分析及比較分析的方法,對(duì)LNXY單位(遼寧省人民政府機(jī)關(guān)事務(wù)管理局)固定資產(chǎn)核算系統(tǒng)和固定資產(chǎn)管理中存在的問題進(jìn)行了全面系統(tǒng)的詳解,在文中也引入了一些實(shí)例進(jìn)行輔助,比較系統(tǒng)的對(duì)LNXY單位固定資產(chǎn)核算系統(tǒng)和固定資產(chǎn)管理進(jìn)行研究,從理論及實(shí)踐不同的角度進(jìn)行了解析,并有針對(duì)性的提出了建議和對(duì)策。本文分五大部分。第一部分包括第一、二章,介紹了本文的研究意義,研究現(xiàn)狀及局限；并結(jié)合我國(guó)實(shí)際情況對(duì)行政單位固定資產(chǎn)核算體系進(jìn)行了闡述,對(duì)現(xiàn)存問題進(jìn)行了簡(jiǎn)要分析：第二部分為第三章。主要對(duì)LNXY單位的固定資產(chǎn)核算體系進(jìn)行了詳細(xì)介紹,并分析了存在的問題；第三部分為第四章和第五章針對(duì)LNXY單位固定資產(chǎn)核算體系進(jìn)行深入剖析并重構(gòu)核算體系：第四部分為第六章,針對(duì)LNXY單位固定資產(chǎn)的管理提出了配套建議：第五部分為第七章結(jié)束語,對(duì)全文進(jìn)行了梳理,將主要研究成果和創(chuàng)新點(diǎn)進(jìn)行了總結(jié)。
[Abstract]:Since the founding of the people's Republic of China, the government, society and academia have not paid enough attention to the reform of the accounting system of administrative units and the management of fixed assets of administrative units, and the accounting system of fixed assets has not been adapted to the economic development and the current system of administrative units. And the phenomenon of the disconnection between asset management and budget management is serious, and there are many problems in the concrete practical operation process, which to some extent restricts the overall improvement of the management level of state-owned assets in administrative units. Also affected the departmental budget in-depth reform. The interim measures for the Management of State-owned assets of Administrative Units promulgated by the Ministry of Finance on May 30, 1996 (decree No. 35 of the Ministry of Finance) marks a new historical period for the reform of the management of fixed assets of administrative units. Academic circles have gradually realized the importance of asset accounting system, and asset accounting system has been paid more and more attention by the government. As far as the research on the accounting system of state-owned assets of administrative units is concerned in the theoretical circle of our country, it is relatively weak. Since the promulgation of the Accounting system of Administrative Units on February 6, 1998, it has been used up to now. Administrative unit fixed assets accounting system has been used up to now. From the content, mainly include: state-owned assets budget preparation, implementation, supervision and assessment and other links. This study mainly adopts the methods of qualitative and quantitative analysis, macro and micro analysis and comparative analysis. The problems existing in the fixed assets accounting system and the fixed assets management of LNXY units (Bureau of Organ Affairs of Liaoning Provincial people's Government) are explained in detail in a comprehensive and systematic way, and some examples are also introduced in this paper to assist them. This paper makes a systematic study on LNXY unit fixed asset accounting system and fixed asset management, analyzes it from different angles of theory and practice, and puts forward some suggestions and countermeasures. This paper is divided into five parts. The first part, including the first and second chapters, introduces the significance, current situation and limitation of this paper, and expounds the accounting system of fixed assets of administrative units according to the actual situation of our country. A brief analysis of the existing problems: the second part is the third chapter. This paper mainly introduces the fixed assets accounting system of LNXY units in detail, and analyzes the existing problems. The third part is the fourth chapter and the fifth chapter is the LNXY unit fixed assets accounting system to carry on the thorough analysis and the reconstruction accounting system: the fourth part is the sixth chapter, For the management of fixed assets of LNXY units, the paper puts forward some supporting suggestions: the fifth part is the conclusion of chapter 7, the full text is combed out, and the main research results and innovation points are summarized.
【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F810.6

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