摘要
针对高等学校教育体制改革的快速发展,高等学校会计业务和会计核算的环境也随之发生了很大的变化,固定资产会计核算方面存在着与当前新形势不相适应的问题,结合企业固定资产核算的方法,分析了高等学校固定资产会计核算方面的现状、特点,探讨对高等学校固定资产会计核算制度进一步修改和完善。
With the fast development of the reform of higher educational system, the environment of higher educational accounting and assessing business has changed greatly as well. To adjust to the new situation, the author analyzes the current situation and characteristics of higher educational fixed property and accounting assessing. Also the author discusses how to revise and refine the accounting and assessing system of higher educational fixed property.
出处
《辽宁工程技术大学学报（社会科学版）》
2006年第3期283-284,共2页
Journal of Liaoning Technical University(Social Science Edition)
关键词
固定资产
折旧
事业结余
净资产
真实
fixed property
depreciation
enterprise balance
net property real
