新版政府会计制度下高校固定资产折旧管理研究

Research on Depreciation Management of Fixed Assets in Universities under the New Government Accounting System

随着国家对高校教育经费投入的不断增加,高校形成了巨大的存量资产。2019年新版政府会计制度实施,各高校开始进行固定资产折旧及无形资产摊销的管理工作,对高校资产管理提出了新的要求。对高校固定资产折旧管理中存在的问题进行分析,探讨了解决方案,为推动高校固定资产管理工作提出了优化建议。

With the state's continuous investment in college education funds,colleges and universities have formed a huge stock of assets.With the implementation of the new government accounting system in 2019,colleges and universities began to manage the depreciation of fixed assets and amortization of intangible assets,which put forward new requirements for the asset management of colleges and universities.This paper analyzes the existing problems of depreciation management of fixed assets in colleges and universities,discusses the solutions,and puts forward optimization suggestions for promoting fixed assets management in colleges and universities.