政府单位与企业固定资产核算对比研究

武汉科技大学本科毕业论文AbstractFrom the beginning of 2019,our government units have formally implemented thenew accounting standards for government units,and the accounting of fixed assets bygovernment units has changed greatly.Comparing the accounting and management offixed assets between government units and enterprises,we can easily find that there aremany similarities between them.However,due to the different nature of government unitsand enterprises,there are still many differences between them in the accounting of fixedassets.The enterprise accounting system has been in use for a long time,while thegovernment accounting system has been in use for less than three years.Therefore,thispaper compares the accounting of fixed assets under the two systems,studies the feasibilityof the government accounting system for the accounting of fixed assets,and puts forwardspecific suggestions for the government's management of fixed assets.Based on this,thispaper makes a comparative study on the accounting of fixed assets between governmentunits and enterprises.Using the methods of literature review and comparative study,after reading relevantelectronic literature and government accounting textbooks,the paper studies thedifferences between government units and enterprises in the management and accountingmethods of fixed assets,which are embodied in the following five aspects:differentdefinition and recognition of fixed assets,different initial measurement,different provisionfor depreciation,different disposal and different disclosure.At the same time,it analyzesthe shortage of fixed assets accounting in government units and puts forward specificsuggestions to strengthen the fixed assets accounting in government units.Key words:Fixed assets;Government units;Government accounting system