我国事业单位现行的管理制度规定,事业单位的固定资产在使用过程中不计提折旧,固定资产与固定基金相对应,固定资产入账价值不随其使用而改变。由于固定资产不计提折旧而存在较多缺陷,事业单位的固定资产是否应计提折旧,目前存在着按制度规定不计提折旧,及制度外应计提折旧两种不同的观点,本文就事业单位的固定资产计提折旧有关方面问题进行探讨分析。 The current management system of public institutions in our country stipulates that depreciation of fixed assets in public institutions should not be taken into consideration in the course of their use. Fixed assets correspond to fixed funds. The recorded value of fixed assets does not change with the use of fixed assets. Because there are many defects in the fixed assets without depreciation, whether the depreciation of the fixed assets of the institutions should be accrued, there are two different viewpoints of depreciation depreciation according to the regulations and depreciation outside the system. Institutional fixed assets depreciation aspects of the issues discussed and analyzed.