目前我国高等学校财务按现行行政事业单位财务制度的规定,固定资产按购置时按原值入账,寿命周期内一律不计提折旧。随着国家对教育事业的重视与支持,高校事业正处于高速发展的阶段,而“不计提折旧”这一规定已明显不能满足日前高校财务对事业支出成本控制与管理的需要,已严重阻碍了高校事业的发展进程,所以迫切需要建立科学合理的高校固定资产折旧制度。 At present, the financial institutions of higher learning in our country are classified according to the financial system of the current administrative institutions. The fixed assets are recorded according to the original value upon purchase, and depreciation is not counted in the life cycle. With the state’s emphasis on and support for education, the cause of colleges and universities is in a stage of rapid development, and the requirement of “without depreciation” has obviously failed to meet the needs of university finance to control and manage the cost of business expenditures. Which seriously hindered the development of university career, so it is urgent to establish a scientific and reasonable system of depreciation of fixed assets in colleges and universities.