摘要
新的《高等学校会计制度》颁布实施已经一年有余,但在实际执行过程中面临不少问题,集中表现在对固定资产折旧计提工作上.各高校在固定资产管理上普遍存在管理意识淡薄、管理体制不完善、核算体系不科学、家底不清等问题,导致计提资产折旧困难重重,执行时间参差不齐.通过问题分析,应该以新制度为契机,全面对学校资产进行清查,提高资产管理意识,完善相关管理机制和规范核算方式,统筹解决高校固定资产管理和核算中存在的问题.
The New Accounting Regulations in Colleges and Universities has enacted and implemented for more than one year, but there are many problems in the course of implementation, especially in the work of computing depreciation of fixed assets in col？leges and universities. Each college and university widely has some problems of weak management consciousness, imperfect manage？ment system, unscientific calculating setup and ambiguous property, which results in difficulties of computing depreciation of fixed assets and uneven time of implementation. Through analysis of the problems, regarding the new system as an opportunity, the paper should thoroughly check university assets, improve consciousness of asset management, perfect the relevant management mecha？nism, standardize calculating pattern and overall solve the above problems existing in management of fixed assets and calculating in colleges and universities.
出处
《渭南师范学院学报》
2015年第10期70-73,共4页
Journal of Weinan Normal University
基金
陕西省教育厅财务管理项目:高校财务预算管理研究(13JC025)
渭南师范学院科研计划项目:基于预算绩效的高校预算管理体系研究(13SKYB002)
关键词
高校
固定资产
折旧
问题
college and university
fixed assets
depreciation
problems
countermeasures
