校企合作模式下企业资产计入学校资产的可行性探讨

Feasibility on Enterprise Assets Being Included in School Assets under School-enterprise Cooperation

在高职院校的校企合作模式下,企业投入到校企共建的实训基地的固定资产其性质、用途和管理模式均与常规投入不同。对这部分固定资产学校可依据《政府会计准则》的立法本意,本着"实质重于形式"原则,将企业投入的生产与教学一体化的固定资产按一定的方式、一定的比例计入学校固定资产,并根据不同的用途进行绩效评价、数据的披露和使用。

Under the mode of school-enterprise cooperation in higher vocational colleges,the fixed assets invested by enterprises in the training base jointly built by schools and enterprises are different from the conventional investment in nature,usage and management mode.Based on the legislative intention of Government Accounting Standards and'substance over form'principle,school can include this part of fixed assets applied for both teaching and production which the enterprise invests into school fixed assets in a certain proportion in a certain way,and give a performance evaluation,data disclosure and use according to its different usage.