CAJ | 학술논문

“十一五”以来，国家财政对农业科研投入逐年增加，农业科研单位硬件设施不断改善，固定资产快速增值。文章分析了农业科研单位的资产现状及资产管理存在的问题，如固定资产不计提折旧、资产重复购置等，并针对这些问题从设立专门的资产管理机构、建立资产查询信息系统、对固定资产计提折旧与减值准备等方面，提出了农业科研事业单位国有资产管理模式改革思路。以期促进国有资产的保值与增值。
“십일오”이래，국가재정대농업과연투입축년증가，농업과연단위경건설시불단개선，고정자산쾌속증치。문장분석료농업과연단위적자산현상급자산관리존재적문제，여고정자산불계제절구、자산중복구치등，병침대저사문제종설립전문적자산관리궤구、건립자산사순신식계통、대고정자산계제절구여감치준비등방면，제출료농업과연사업단위국유자산관리모식개혁사로。이기촉진국유자산적보치여증치。
Since ＂the 1 lth Five-year Plan＂ period, the infrastructure and facilities of agricultural scientific research institutions have improved constantly and assets increased rapidly due to the increasing of financial input from all levels of govemment. Current status of asset in agricultural scientific research institutions was analyzed. Problems in management of asset were pointed out, such as the absence of assets depreciation, repeat purchase of asset, etc. According to these problems, reform strategies of model of asset management in agricultural scientific research institutions were suggested for keeping value and increasing value of national assets, i.e., setting up special asset management organization, setting up asset inquiry information system, asset depreciation or prepare of asset devalue, etc.