Research On Accounting Recognition And Measurement Of Museum Cultural Relics And Cultural Assets

In the context of the era of government accounting reform,the State Council requires scientific,timely and accurate grasp of the basic situation of state-owned assets,unified standardization of the accounting of state-owned assets in accordance with the government accounting system issued by the Ministry of Finance,to ensure that all levels of government,units and departments prepare The state-owned assets report reflects the complete,reliable,true and verifiable situation.Therefore,museum cultural,cultural assets and cultural assets can be incorporated into the financial accounting system in accordance with the methods of museum science,accounting,and econometrics to standardize the management of cultural relics and cultural assets,thereby enhancing museum accounting and financial management.This article is based on the current implementation of the museum’s government accounting system,with reference to the relevant provisions of the “ Government Accounting System”,drawing on the experience and methods of cultural relics and cultural assets accounting measurement of well-known museums at home and abroad.The content that is not clear or included is supplemented,and a set of accounting confirmation and measurement methods for museum cultural relics and cultural assets are designed.When discussing the accounting confirmation of museum cultural relics and cultural assets,in addition to classifying cultural relics in accordance with the "Government Accounting System",the sources of cultural relics and subsequent confirmation issues related to the measurement of cultural relics were also discussed,such as the capitalization standards for storage and restoration expenditure Principles of distribution,policy of appreciation and devaluation of cultural relics and cultural assets,and accounting confirmation of borrowed cultural relics,etc.The measurement of museum cultural relic assets is a difficult point in practice.This article attempts to use the combination of historical cost method and characteristic price method to measure cultural relics and cultural assets,and has carried out certain measurement methods for the value of museum cultural relic assets,especially unearthed cultural relics.Explore and add.In order to further elaborate the confirmation and measurement of cultural relics and cultural assets in museums,this article based on the field investigation of the museums in Jiangxi Province,taking the cultural relics unearthed in the tomb of Haiyunhou as the main typical case,elaborated the methodof measuring the characteristic price method in the cultural relics assets of museums Application.With the vigorous advancement of government accounting reform and asset management system reform in China’s administrative institutions,the integration of cultural assets and cultural assets into the financial accounting system is not only a challenging reform for museums,but also under the current government accounting reform Inevitable choice.Therefore,the accounting research of museum cultural relics and cultural assets has important reference significance for the management and improvement of museum cultural relics and cultural assets,in order to construct a more complete measurement system for museum units and explore a set of scientific and effective accounting measurement methods.