论文部分内容阅读
财政部新修订的《高等学校会计制度》已于2014年1月1日开始执行,新会计制度中对固定资产管理方面引入了“虚提”折旧,目的是对高校的固定资产价值进行科学全面真实的反映,但在实际执行中操作性不强,以致不少高校目前尚未执行对固定资产计提折旧。据笔者对广西21所高校(本科10所,高职11所)调研了解,这21所高校仅有1所高职院校在2014年开始对固定资产计提折旧。本文通过对高校固定资产计提折旧不力原因进行分析,并提出实行固定资产计提折旧的必要性及应对措施。
The newly revised Accounting System for Colleges and Universities of the Ministry of Finance started implementation on January 1, 2014. The new accounting system introduced “depreciation” on the management of fixed assets in order to make the value of fixed assets in higher education institutions Scientific and comprehensive and true reflection, but the practical implementation of the operation is not strong, so many colleges and universities have yet to implement depreciation of fixed assets. According to the author of 21 colleges and universities in Guangxi (undergraduate 10, 11 higher vocational) research that only one higher vocational colleges in 21 colleges and universities began depreciation of fixed assets in 2014. This paper analyzes the reasons for the lack of depreciation of fixed assets in colleges and universities and puts forward the necessity of implementing depreciation of fixed assets and the countermeasures.