| 高校建立固定资产折旧制度探析 |
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| 引用本文： | 周奇颖.高校建立固定资产折旧制度探析[J].吉林工程技术师范学院学报,2009,25(3):30-32. |
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| 作者姓名： | 周奇颖 |
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| 作者单位： | 吉林工程技术师范学院,计划财务处,吉林,长春,130052 |
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| 摘 要： | 一直以来，高校固定资产核算不计提折旧，这种核算方法在实际工作中已经显示出了诸多弊端。为了加强高校固定资产管理，提高固定资产使用效益，本文从高校固定资产不计提折旧的原因人手，分析了高校建立固定资产折旧制度的必要性，提出了相应的会计处理方法。
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| 关 键 词： | 高校 固定资产 折旧 |
A Study on the Establishment of Fixed Assets Depreciation System in Colleges |
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| ZHOU Qi-ying.A Study on the Establishment of Fixed Assets Depreciation System in Colleges[J].Journal of Jilin Teachers Institute of Engineering and Technology(Natural Sciences Edition),2009,25(3):30-32. |
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| Authors: | ZHOU Qi-ying |
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| Institution: | Financial Department;Jilin Teachers Institute of Engineering and Technology;Changchun Jilin 130052;China |
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| Abstract: | For a long time,the depreciation has not been considered in fixed assets accounting of colleges,and this method has showed many drawbacks in practical work.In order to strengthen the management of college fixed assets and enhance the use benefit of fixed assets,the paper analyzed the necessity of establishing fixed assets depreciation system in colleges from the reasons for no-accounting depreciation of college fixed assets,and put forward corresponding accounting methods. |
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| Keywords: | colleges fixed assets depreciation |
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