《高等学校财务制度》已经于2014年1月1日起开始实行。在高校固定资产管理方面,新制度进行了“虚提”固定资产折旧的引入,旨在对学校资产价值进行科学全面地反映。目前,我国高校固定资产管理已经逐渐被高校管理层所重视,本文就新制度下高校固定资产折旧问题进行了讨论,不仅阐述了高校固定资产计提折旧的现实意义,而且还指出了目前我国高校固定资产折旧方面所存在的问题并提出来一些建议。 The “Institution of Higher Education Financial System” has been implemented since January 1, 2014. In the field of fixed assets management in colleges and universities, the new system introduced the introduction of depreciation of fixed assets in order to make a scientific and comprehensive reflection on the value of school assets. At present, the management of fixed assets in colleges and universities in our country has been paid more and more attention by the university management. This paper discusses the depreciation of fixed assets in colleges and universities under the new system. It not only expounds the practical significance of depreciation of fixed assets in colleges and universities, Depreciation of fixed assets problems and put forward some suggestions.