新政府会计制度下高校固定资产管理与核算

The Management and Accounting of Fixed-Assets in Colleges and Universities Under the New Government Accounting System

2019年1月1日即将施行的新政府会计制度之行政事业单位会计科目和报表,对制度涉及的相关单位的财务核算和预算管理提出了新的要求。其中,新制度对相关单位的固定资产管理与核算提出了更高的要求。高校是新制度的具体执行单位,其固定资产的管理与核算要适应新制度的要求进行相应的健全和改进[1]。

The new government accounting system, which will be implemented on January 1, 2019, the accounting subjects and statements of administrative institutions in it has put forward new requirements for the financial accounting and budget management of the relevant units involved in the system. Among them, the new system puts forward higher requirements for the management and accounting of fixed assets of relevant units. Colleges and universities are the specific implementing units of the new system, the management and accounting of fixed assets in which should be perfected and improved, so as to adapt to the new system[1].