关于高等学校固定资产折旧问题的探讨

随着高校体制改革不断深化,高校拥有的各类固定资产不断增加,而固定资产不计提折旧的弊端日益显现。本文从高校固定资产计提折旧的必要性入手,对高校固定资产计提折旧进行了探讨,并对我国高校如何实行固定资产折旧进行了分析与设想,从而逐步完善高校的财务管理与成本核算制度。

Discussion on Depreciating of Fixecl Assets in Colleges

With the further reform and development of university system,the various amounts of university-owned fixed assets have continuously increased.However,it is obvious that non-counting of the depreciation of the fixed assets is not considered.This article started from the necessity of consideration of the fixed assets,discussed this issue,analyzed and designed ways of counting the depreciation of the universityfixed assets to improve university finance management and cost system.