我国行政事业单位执行的是预算会计,对固定资产不计提折旧。笔者认为,行政事业单位固定资产的折旧是客观存在的,理应对其进行会计核算。 固定资产的特点是可以连续多次参加生产过程,保持其原来的实物形态,其价值则由于有形或无形损耗而部分地、逐渐地减少。这种因损耗而减少的价值,在会计上称为“固定资产折旧”。而“折旧费”则是固定资产由于损耗而转移到产品中去并按期记入产品成本中去的那部分价值,是产品成本的组成部分。 China’s administrative institutions perform budget accounting, and no depreciation is provided for fixed assets. The author believes that the depreciation of fixed assets of administrative institutions is objectively existing, and it should be subject to accounting. The characteristic of fixed assets is that they can participate in the production process several times in succession, maintaining their original physical form, and their value is partially and gradually reduced due to tangible or intangible loss. The value of this reduction due to wear and tear is called “depreciation of fixed assets” in accounting. The “depreciation expense” is the part of the value of the product cost that is transferred to the product due to the loss of the fixed asset and is credited to the product cost on schedule.