高校建立固定资产折旧制度探析

A Study on the Establishment of Fixed Assets Depreciation System in Colleges

一直以来,高校固定资产核算不计提折旧,这种核算方法在实际工作中已经显示出了诸多弊端。为了加强高校固定资产管理,提高固定资产使用效益,本文从高校固定资产不计提折旧的原因入手,分析了高校建立固定资产折旧制度的必要性,提出了相应的会计处理方法。

For a long time, the depreciation of colleges, and this method has showed strengthen the management of college fixed has not been considered in fixed assets accounting many drawbacks in practical work. In order to assets and enhance the use benefit of fixed assets, the paper analyzed the necessity of estabhshing fixed assets depreciation system in colleges from the reasons for no - accounting depreciation of college fixed assets, and put forward corresponding accounting methods.