基于资产清查视角的科研事业单位固定资产管理探讨*

固定资产是科研事业单位资产的重要组成部分,是科研事业单位完成科研试验任务和开展日常工作的重要物质基础。为了全面摸清单位“家底”、加强单位资产管理,按照财政部有关要求,开展了资产清查工作。文章基于资产清查视角,以中国农业科学院农业资源与农业区划研究所为例,概述了该所在固定资产清查中的工作做法及成效,并通过对清查过程中发现的问题进行深入分析,在此基础上从意识、制度、实际操作等层面提出了具体的解决措施。

RESEARCH ON FIXED ASSETS MANAGEMENT OF SCIENTIFIC RESEARCH INSTITUTIONS BASED ON THE PERSPECTIVE OF ASSET INVENTORY*

Fixed assets is an important part of scientific research institution, which is the important material base for scientific research tasks.In order to fully understand the unit "background", strengthen asset management, in accordance with the relevant finance requirements, it needs to carry out the asset inventory work.Taking the institute of agricultural resources and regional planning,Chinese academy of agricultural sciences,as an example, based on the perspective of asset inventory, this paper summarized the working practices and results in the fixed assets inventory, in-depth analyzed the current problems, and put forward specific measures from the aspects of consciousness, system and practice.