高校固定资产财务核算管理的探索——基于《高等学校会计制度》视角

Exploration on Management of Financial Accounting of Fixed Assets in Colleges and Universities:From Perspective of Accounting Regulations in Colleges and Universities

《高等学校会计制度》对高校固定资产财务管理提出了新的要求。新旧制度衔接中,首先应对现有固定资产进行彻底的清查,在账账相符的前提下按照新类别一次性补提折旧,顺利实现固定资产部分的新旧制度过渡;其次对新制度下固定资产的财务管理提出具体要求,财务人员应转变观念,加强内控建设,形成定期对账机制,实现数据共享,以期更好地为高校固定资产管理服务。

Accounting Regualitions in College and Universities has made a new request for the fi-nancial management of fixed assests in colleges and universities .In the link between new systems and old systems ,firstly ,in order to finish the transition from old systems to new systems for the fixed ass-ests smoothly ,the the present fixed assests should be checked thoroughly and be added deprecitions to disposably according to the new category on the premise of consistency of the fixed assets account and the financial one .Secondly ,in order to serve the fixed assests management in colleges and universities better ,the specific requests should be made to the financial management of the fixed assests in the new systems .The accountants should change ideas ,reinforce internal control ,establish a routine reconcili-ation system and realize data sharing .