| 科研单位固定资产管理及其计算机系统 |
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| 引用本文： | 华永芳,孙涛,丁新光,周咏梅.科研单位固定资产管理及其计算机系统[J].山东科技大学学报(自然科学版),1991(2). |
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| 作者姓名： | 华永芳 孙涛 丁新光 周咏梅 |
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| 作者单位： | 工程经济研究所,工程经济研究所,工程经济研究所,工程经济研究所 |
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| 摘 要： | 本文从矿压所固定资产管理的实际情况出发,对科研单位如何使用计算机管理固定资产进行了探讨。文中提出了适应科研单位特点的固定资产计算机管理系统,该系统包括数据库管理、组合条件快速查询、折旧核算、报表打印、数据备份等五个子系统,可以完成十几种功能。在固定资产折旧核算中提出的“收入分成折旧法”,在目前我国科研单位收入少且不平衡的情况下,是一种切实可行的方法。
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| 关 键 词： | 固定资产 折旧 数据库 |
MANAGEMENT OF FIXED ASSETS FOR SCIENTIFIC RESEARCH UNIT AND ITS COMPUTER SOFTWARE |
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| Hua Yongfang, Sun Tao,DingXinguang,Zliou Yongmei.MANAGEMENT OF FIXED ASSETS FOR SCIENTIFIC RESEARCH UNIT AND ITS COMPUTER SOFTWARE[J].Journal of Shandong Univ of Sci and Technol: Nat Sci,1991(2). |
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| Authors: | Hua Yongfang Sun Tao DingXinguang Zliou Yongmei |
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| Institution: | Research centre of Engineering Economics |
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| Abstract: | This paper discusses the problem how we manage the fixed assets of scientific research unit by the c omputer, and has designed the computer management system of fixed assets based on the character of fixed assets in research center of Ground control.This system has several kinds of function and five subroutinos; data base management, quick inquiry of conbined includes conditons, depreciation calculation, report print and data back-up. Especially, "the depreciation-apportionment of income" is a good method which was put forward by the authors in this paper. |
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| Keywords: | fixed assets depreciation date base |
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