高校固定资产新核算办法实行计提折旧,采用固定资产“虚提”折旧和无形资产摊销模式。针对各地区高校固定资产管理新旧制度衔接面临的实际问题,建议管理部门规范资产与财务部门资产信息管理系统,加强固定资产内部信息化开放和调剂,建立超使用年限固定资产管理流程等衔接措施。 Colleges and universities implement the new accounting methods for fixed assets depreciation, the use of fixed assets “virtual mention ” depreciation and intangible assets amortization model. In view of the actual problems faced by the interface between old and new fixed assets management system in colleges and universities in different regions, it is suggested that management should standardize the asset information management system of assets and finance department, strengthen the internal informationization and opening up and adjustment of internal fixed assets, and establish cohesive measures such as fixed asset management flow.