| 高校固定资产折旧问题的探讨 |
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| 引用本文： | 彭晓虹. 高校固定资产折旧问题的探讨[J]. 华南理工大学学报(社会科学版), 2011, 13(2): 118-120 |
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| 作者姓名： | 彭晓虹 |
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| 作者单位： | 华南理工大学财务处,广东广州,510640 |
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| 摘 要： | 《高等学校会计制度》（2009征求意见稿）引入了修正的权责发生制进行固定资产折旧核算,本文以该项改革为核心,结合实务,对征求意见稿中折旧的核算方法及其对高校财务管理的影响进行探讨,并提出思考和建议。
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| 关 键 词： | 高等学校 会计制度 固定资产折旧 探讨 |
An Investigation on Depreciation Problems of Fixed Assets Owned by Colleges and Universities |
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| PENG Xiao-hong. An Investigation on Depreciation Problems of Fixed Assets Owned by Colleges and Universities[J]. Journal of South China University of Technology(Social Science Edition), 2011, 13(2): 118-120 |
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| Authors: | PENG Xiao-hong |
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| Affiliation: | PENG Xiao-hong(Financial Department,South China University of Technology,Guangzhou 510640,Guangdong,China) |
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| Abstract: | Colleges and Universities Accounting System(2009draft) accounts depreciation of the fixed assets by modified accrual accounting.Based on the reforms,this paper discusses the accounting method of depreciation of fixed assets and its effects on financial management and puts forward some comments and suggestions. |
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| Keywords: | colleges and universities accounting system depreciation of fixed assets investigation |
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