| 高校固定资产折旧制度初探 |
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| 引用本文： | 颜秉瑞,杨薇. 高校固定资产折旧制度初探[J]. 辽宁医学院学报(社会科学版), 2009, 7(1): 126-128 |
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| 作者姓名： | 颜秉瑞 杨薇 |
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| 作者单位： | 颜秉瑞,Yan Bingrui(辽宁医学院,辽宁,锦州,121002);杨薇,Yang Wei(辽宁石化职业技术学院,辽宁,锦州,121001) |
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| 摘 要： | 高校进行成本核算就必须计提折旧，以真实地反映固定资产的使用情况、有形和无形损耗以及作为已投入基建资金的补偿，为人才培养成本提供准确信息。高校应以清产核资为基础，科学合理的建立固定资产折旧制度。
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| 关 键 词： | 高校 固定资产 折旧 |
An Analysis of the Fixed Assets Depreciation System in Higher educational Institutions |
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| Yan Bingrui,Yang Wei. An Analysis of the Fixed Assets Depreciation System in Higher educational Institutions[J]. Journal of Liaoning Medical College:Social Science Edition, 2009, 7(1): 126-128 |
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| Authors: | Yan Bingrui Yang Wei |
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| Affiliation: | 1. Liaoning Medical University, Jinzhou Liaoning 121002; 2. Liaoning Petrochemical Vocational and Technical College, Jinzhou Liaoning 121001 ) |
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| Abstract: | It is necessary for the higher educational institutions to calculate depreciation as having a business accounting in order to actually reflect the conditions of using the capital asserts, the intangible and tangible wasting, and the compensation used as invested construction fund and to provide accurate information for the cost of talent cultivation. University should set up reasonable regulations for capital asserts depreciation on the basis of reckoning capital asserts. |
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| Keywords: | higher educational institution fixed assets depreciation |
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