摘要
本文论述了事业单位固定资产不计提折旧的弊端,指出事业单位固定资产计提折旧的必要性,以及必须相应解决的几个问题。
This paper discussed some shortages of nondepreciation for fixed assets in utility enterprise, presented the necessity of depreciation for fixed assets in utility enterprise and several questions which must be solved.
关键词
事业单位
固定资产
资产折旧
Decision of foundational construction inverstment
Changes of fixed assets value
Budget of undertaking expenditures
Depreciation found.
