为了进一步规范科学事业单位的财务核算制度,提高科学事业单位会计信息的准确性,反馈单位资产管理方面的在用程度,2014年国家财政部明确提出《科学事业单位财务制度》对固定资产计提折旧,对无形资产进行摊销的规定。对于完善科学事业单位资产的范围界定、核算资产的相关科目、资产折旧的计提方法和后续计量的固定资产真实价值等相关问题,使科学事业单位原有的固定资产进行重新分配、加强管理、合理利用等方法措施。 In order to further standardize the financial accounting system of scientific institutions, improve the accuracy of accounting information of scientific institutions and feedback the unit’s use of asset management, in 2014 the Ministry of Finance explicitly proposed that “the financial system of scientific institutions” should make provisions for fixed assets Depreciation, and amortization of intangible assets. For the sake of perfecting the scope of the assets of scientific institutions, the related subjects of accounting assets, the method of calculating depreciation of assets and the subsequent measurement of the true value of fixed assets, the existing fixed assets of the scientific institutions should be redistributed to strengthen management, Rational use of other methods and measures.