全额预算单位购置固定资产的经费全靠财政预算拨款,实报实销,一次性收入,一次性报废。在投入→使用→报废过程中,固定资产均不能在帐面上客观反映价值变化的实际情况,在帐面上只能反映出投资之初的原值,不利于会计发挥在固定资产管理上“反映、监督、促进”的作用。固定资产的价值损耗有二,即有形损耗 The funds allocated by the full budgetary unit for the purchase of fixed assets depend entirely on the financial budget for appropriation, which is reported to the public on a one-off basis for one-time income. In the process of inputting → using → discarding, fixed assets can not objectively reflect the actual situation of value changes on the book. Only the original value of the initial investment can be reflected on the book, which is not good for accounting to play a role in the management of fixed assets. Reflect, supervise, promote "role. There are two losses in the value of fixed assets, namely physical loss