| 对我国高校固定资产折旧问题的思考 |
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| 引用本文： | 仝乃礼. 对我国高校固定资产折旧问题的思考[J]. 西安邮电学院学报, 2006, 11(6): 69-71,82 |
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| 作者姓名： | 仝乃礼 |
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| 作者单位： | 西安邮电学院,计划与财务处,陕西,西安,710061 |
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| 摘 要： | 随着科教兴国战略目标的实施,高校的办学规模不断扩大,对固定资产的投入也越来越大。但是,由于现行高校会计制度的要求,我国高校固定资产的计量、使用等方面存在着较为突出的问题。本文在对高校固定资产计提折旧的必要性论述的基础上,进一步提出了高校固定资产计提折旧的核算方法。
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| 关 键 词： | 高校固定资产 折旧 核算方法 |
| 文章编号： | 1007-3264（2006）06-0069-03 |
| 收稿时间： | 2006-09-07 |
| 修稿时间： | 2006-09-07 |
A consideration in problems of fixed assets depreciation in Chinese universities and colleges |
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| TONG Nai-li. A consideration in problems of fixed assets depreciation in Chinese universities and colleges[J]. Journal of Xi'an Institute of Posts and Telecommunications, 2006, 11(6): 69-71,82 |
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| Authors: | TONG Nai-li |
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| Abstract: | Along with performance of the strategic objectives to rejuvenate the nation through science and dueation, the scale of Chinese universities and colleges is enlarging, and the input to fixed assets is increasing. However, there are some striking problems in measuring and using fixed assets in universities and colleges, which are mainly caused by the demands of current accounting system. This paper analyses the necessity of fixed assets computing depreciation, and then puts forward some methods for acoounting depreciation of the fixed assets. |
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| Keywords: | fixed assets of universities and colleges depreciation acoounting method |
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