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高等学校的固定资产,是高等教育投资的一个重要内容,也是发展教育事业的重要物质基础。目前,我国高等学校固定资产的财务管理,一直是执行预算会计收付实现制的核算基础,占用和调拨固定资产均系无偿,使用固定资产也不计提折旧。由于这个规定本身的缺陷,导致不少高等学校固定资产管理松弛,购建固定资产不注重经济效益,“吃大锅饭”的现象相当严重。在固定资产的会计核算上,帐帐不符,帐实不符的情况普遍存在,甚至有的高
The fixed assets of colleges and universities are an important part of the investment in higher education and an important material basis for the development of education. At present, the financial management of fixed assets in China’s colleges and universities has always been the basis for the implementation of the budgetary accounting system. The occupation and transfer of fixed assets are all unpaid, and the use of fixed assets is also not depreciated. Due to the flaws in the regulations, many institutions of higher learning have loosened their fixed assets management, and their purchases and construction of fixed assets do not pay attention to economic benefits. The phenomenon of eating big pots of rice is quite serious. In the accounting of fixed assets, the accounts are inconsistent, and the fact that accounts are inconsistent is widespread and even high.