论建立高校固定资产退出补偿机制  

Discussion of Establish Exit and Compensation Mechanisma of Fixed Asset of Univesity

作　　者：郭备[1] 

机构地区：[1]兰州理工大学财务处,甘肃兰州730050

出　　处：《兰州工业高等专科学校学报》2012年第4期71-74,共4页Journal of Lanzhou Higher Polytechnical College

摘　　要：论述了政府和高校应当建立固定资产基础管理构架、存量固定资产有序退出和分类补偿构架、部门综合预算支持构架和会计核算构架等四个固定资产退出补偿机制的基本框架,以实现固定资产的有序退出和分类补偿。Government and universities should establish the basic management structure of the fixed assets, such as the stock of fixed assets in an orderly exit and classification compensation framework, sector budget support framework, accounting framework and other fixed assets to exit the basic framework of the compensation mecha- nism, to achieve the fixed assets of an orderly exit compensation and classification.

关 键 词：固定资产折旧 固定资产退出补偿机制 资产状态评价 

分 类 号：G647[文化科学—高等教育学]