高等学校待处置资产的核算涉及到各类资产的处置,高等学校会计制度也都作出了具体的规定,本文从实际应用的需求,遵循会计信息的质量要求,便于实际操作的角度出发对不同资产的处置情况进行分析,提出切实可行的改进措施,目的是使待处置资产损溢账户核算的内容更清晰,反映的会计信息更真实。 Accounting for assets to be disposed of at colleges and universities involves the disposal of various types of assets, and the accounting system of institutions of higher learning has also made specific provisions. This article, from the practical application requirements, the quality requirements of accounting information and the convenience of practical operation, Analysis of the disposal of the situation, put forward feasible measures for improvement, the purpose is to make the accounting for the assets lost account more clear, reflecting the more realistic accounting information.