新会计制度下高职院校固定资产管理存在的问题及对策探究

The Existing Problems and Countermeasures of the Fixed Assets Management in Vocational College under the New Accounting System

财政部于2012年12月19日修订发布了《事业单位会计制度》,新制度创新引入了固定资产折旧。但由于原有的固定资产的家底不清,这给高职院校的固定资产折旧的计提工作带来重重困难,因此,在对已有的固定资产进行清算工作的同时,加强固定资产管理和研究工作迫在眉睫。对新会计制度下高职院校固定资产管理存在的问题及原因进行分析,并提出一些可行性建议。

The Ministry of Finance revised and issued Public Institutions Accounting System on December 19,2012,the new sys tem innovation introduced the depreciation of fixed assets. Therefore, the unclearness of the original fixed assets financial brings a great many difficulties for the counting and drawing of the fixed assets in vocational colleges. So it is very urgent to clear the fixed assets,meanwhile strengthen its management and research. In, this paper, we analyze the existing problems and causes of the fixed assets management in voeational colleges,and put forward some feasible suggestions.