| 高校固定资产计提折旧面临的问题及对策 |
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| 引用本文： | 刘莉晗.高校固定资产计提折旧面临的问题及对策[J].深圳职业技术学院学报,2013,12(4):37-41. |
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| 作者姓名： | 刘莉晗 |
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| 作者单位： | 深圳职业技术学院监察审计室,广东深圳,518055 |
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| 摘 要： | 国家主管部门近年来提出了高校固定资产计提折旧的要求,但高校在固定资产计提折旧的核算中,对于折旧年限、折旧范围和方法、折旧科目设置及折旧费用分摊等方面仍缺乏规范的操作方法,导致高校固定资产计提折旧工作难以落实。本文根据高校的管理特点,提出初步对策,为科学核算固定资产折旧提供支持。
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| 关 键 词： | 高校 问题 对策 |
Fixed Assets Depreciation in Higher Education Institutions: Problems and Counter-measures |
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| LIU Lihan.Fixed Assets Depreciation in Higher Education Institutions: Problems and Counter-measures[J].Journal of Shenzhen Polytechnic,2013,12(4):37-41. |
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| Authors: | LIU Lihan |
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| Institution: | LIU Lihan ( Shenzhen Polytechnic, Guangdong, Shenzhen 518055, China ) |
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| Abstract: | In recent years, the state administration adopted regulations on fixed assets depreciation in higher education institutions （HEIs）, however, it＇s hard to carry out these policies in practice due to the lack of supervision on depreciation life, range of depreciation and method, category and cost share for the depreciation. With the management characteristic of HEIs taken into consideration, the paper brings forward counter-measures for a rational depreciation for fixed assets. |
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| Keywords: | higher education institutions problems countermeasures |
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