高校仪器设备类固定资产折旧的分析与探讨  

Analysis and discussion on depreciation of instruments and equipment assets in colleges and universites

作　　者：赵韫哲[1] 杨帅[1] 陈雪玉[1] 

机构地区：[1]西安交通大学实验室与资产管理处,陕西西安710049

出　　处：《实验技术与管理》2013年第11期241-243,共3页Experimental Technology and Management

摘　　要：通过对西安交通大学近三年仪器设备类固定资产的报废情况进行统计分析,得知不同分类资产的报废时间分布,将其与设备折旧年限进行比照,并以此为基础对不同分类、不同用途固定资产的折旧方式以及设备增值后的折旧方式等问题进行了分析和探讨。Based on the situation of equipment scrapping of Xi＇an Jiaotong University in the past three years, a time-distribution of scrapping assets in different classifications was displayed. With a comparison between the distribution and depreciation life, some problems, such as the method of assets depreciation in different classification and use, and how to depreciate after asset value increasing, were analyzed and discussed briefly.

关 键 词：高校资产管理 设备资产 固定资产折旧 

分 类 号：G647[文化科学—高等教育学]