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教育部(79)教供字067号、财政部(79)财事字304号联合颁发的试行三个物资管理办法的通知附件一《教育部所属高等学校固定资产管理办法》(试行草案)第二章第七条规定:“固定资产按原值入账。”历来我们都是遵照这一规定做的,在我们参观学习过的一些兄弟院校,如浙江大学、上海交通大学、南京大学等也都恪守教育部的这一规定。
Ministry of Education (79) Teach for the word 067, Ministry of Finance (79) Caiji No. 304 jointly issued by the trial of three materials management measures Annex I “Ministry of Education owned higher schools fixed assets management approach” (draft) The seventh chapter of Chapter II stipulates: “Fixed assets are recorded at their original value.” Historically, we have followed this rule. In some of the brothers and colleges that we visited and studied such as Zhejiang University, Shanghai Jiao Tong University, Nanjing University Also abide by this requirement of Ministry of Education.