高校固定资产会计管理的问题

通过对现行高校固定资产会计处理方法的分析 ,针对高校在购置固定资产 ,以固定资产对外投资 ,以及固定资产是否提取折旧等方面存在的处理方法不当等问题 ,指出固定资产价值损耗未及时得到补偿和补偿方法缺乏科学合理依据。提出改进高校固定资产核算的方法 ,从而达到保证高校固定资产的核算更加科学准确的目的

Question in fixed assets accountant management in colleges

This article analyses the methods of accounting treatment of fixed assets of current Chinese universities and cdleges,aiming at the questions of unsuitable treatmernt ways to purchasing fixed assets,investments abroad with fixed assets and whether drawing depreciation of fixed assets or not in universities,points out fixed assets value loss not being compensated in time and the compensation method lacking the basis of the rational science.This article puts forward a way of improving current fixed assets checking,in order to guarantee checking and calculating university's fixed assets more accurately and scientifically.