Research On The Recording System Of Cultural Relics And Cultural Assets In China

The government accounting system has been in operation for nearly three years,and the accounting treatment of government reserve materials,public infrastructure and other subjects has been promoted in an orderly manner,while the subject of cultural relics and cultural assets lacks progress in the process of accounting of state-owned assets due to the lack of accounting standards,asset particularity and other reasons.China has rich cultural heritage and cultural assets,and the number is constantly breaking records.Providing information about cultural relics and cultural assets in the financial statements helps to prevent the destruction and neglect of cultural relics and cultural assets,and more clearly reflect the entrusted responsibility and financial expenditure of the government.Compared with other types of assets,cultural relics and cultural assets face many challenges in accounting treatment.For example,its true value in terms of culture,environment,education and history is unlikely to be fully reflected in the financial value purely based on market price.Cultural relics and cultural assets are usually irreplaceable,and their value may increase over time,even if their physical conditions deteriorate.In addition,the law may impose prohibitions or strict restrictions on its disposal.Based on these limitations,on the basis of analyzing the existing research literature and relevant foreign accounting standards,combined with the actual work of cultural and Museum units in H Province,this paper constructs a recording system of cultural relics and cultural assets,trying to provide reference ideas for the formulation of cultural relics and cultural assets accounting standards.Heritage and cultural assets shall not include intangible cultural heritage,which can be divided into heritage assets and cultural assets.Detailed subjects shall be set according to the classification of cultural relics census and the management needs of units.Multiple measurement attributes are allowed to be used to assign value to cultural relics and cultural assets,and historical cost is preferred.When it is unavailable or the information is too old,fair value,replacement cost,nominal value,etc.can be used.The value of the cultural relics assets calculated shall be revalued regularly without depreciation,and the cultural assets shall be depreciated with reference to the service life of fixed assets.Strictly regulate the disclosure of non-financial information of cultural relics and cultural assets,and list them in the table by cultural relics and cultural assets,so as to eliminate the data of cultural relics and cultural assets in the index analysis.