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固定资产是高校经济资源的重要组成部分,近几年,随着各高校规模的不断扩大,固定资产的数量和价值已非常高。为了更加科学合理地管理好资产,发挥其最大效益,更加真实地反映出其价值,促进高校事业的发展,新高校会计制度引入了固定资产折旧。本文分析了新会计制度下高校固定资产计提折旧的重要性,提出了如何实施对高校固定资产进行分类和计提折旧的方法。
Fixed assets are an important part of the economic resources of colleges and universities. In recent years, with the continuous expansion of the universities, the quantity and value of fixed assets have been very high. In order to manage assets more scientifically and reasonably, give full play to their maximum effectiveness, reflect their value more truly and promote the development of university career, the new university accounting system has introduced the depreciation of fixed assets. This article analyzes the importance of depreciation of fixed assets in colleges and universities under the new accounting system and puts forward how to implement the method of classification and depreciation of fixed assets in colleges and universities.