Nâng cao hiệu quả quản lý và sử dụng tài sản công tại các đơn vị sự nghiệp công lập – Nhìn từ góc độ kế toán

Abstract

The management and utilization of public assets is currently a topic of significant focus at both the management level and
within implementing units. The legal framework surrounding public assets is gradua ly being strengthened, providing more
favorable conditions for these units during implementation. For public service institutions, the management and use of
public assets, particularly fixed assets, is crucial in enhancing financial autonomy in line with government policies. To ensure
fixed assets are used effectively, units must establish management processes that comply with legal regulations and maintain strict accounting practices in accordance with the current accounting framework. This article highlights the cha lenges
in fixed asset accounting within public service institutions and suggests solutions to improve the efficiency of managing
and utilizing these assets.