Risk Analysis of Depreciation of Fixed Assets in Government Accounting
The"Government Accounting System"stipulates those administrative institutions need to accrue fixed asset depreciation on a monthly basis,in order to reflect more accurate expenses of each peri-od.At present,a large amount of work on depreciation of fixed assets mainly relies on the asset manage-ment system of the Ministry of Finance.However,many expected functions of the system have not been implemented,and the intelligence of this system is relatively low,which cannot meet the scientific and re-fined requirements for depreciation accounting of fixed assets in the"Government Accounting System".Due to the lack of effective connection between asset management and accounting,there are many risks in the provision of depreciation for fixed assets in administrative institutions.This article categorizes and ana-lyzes the risk and proposes effective measures to prevent these risks.
NETL
NSTL
万方数据
维普
