摘要
文章阐述了目前高校固定资产管理中存在的诸多弊端,分析了高校在固定资产科目设置、会计核算等方面存在的缺陷;进而从机构设置、制度完善、非经营资产向经营资产转变等方面提出了加强固定资产管理、保证其安全完整的措施;在固定资产核算的会计核算上提出了增设“累计折旧”的建议,并区别固定资产购置时资金的不同来源,采取不同的核算方式,以保证高校净资产信息的可靠。
In this article,we describe the various defects in the management of the college's fixed assets and analyze the problem in item setting of the fixed assets and accounting calculation. Therefore we put forward measures such as organizational structure, system perfection, transferring from nonworking assets to working assets,to reinforce the management of the fixed assets and ensure that it is safe and perfect. In order to ensure that we could make the information of the college's net assets reliabe we also offer the suggestion to add accumulated depreciation on the accounting measurement of the fixed assets and made difference between the various capitals on the purchase of the fixed assets to use different account measurement.
出处
《辽宁工程技术大学学报（社会科学版）》
2003年第5期67-69,共3页
Journal of Liaoning Technical University(Social Science Edition)
关键词
高等院校
资产管理
会计核算
管理体制
management of the fixed assets
accounting measurement
defection
measurement
