基于权变管理理论的高校固定资产折旧研究  

Study on the Depreciation of Fixed Assets Based on Contingency Management Theory

作　　者：蒋宁[1] 

机构地区：[1]渭南师范学院计财处,陕西渭南714099

出　　处：《渭南师范学院学报》2016年第24期70-74,共5页Journal of Weinan Normal University

基　　金：渭南师范学院人文社科项目:高校固定资产折旧研究(16SKZD05);渭南师范学院教育教学改革研究项目:基于教师实践能力提升的会计学专业实践教学改革与创新(JG201542);陕西省军民融合研究基金项目:标准成本法在军工企业中的应用研究(16JMR18);陕西省教育厅专项科研计划项目:标准成本法视点下的企业成本管理研究(15JK1241)

摘　　要：固定资产是高等学校开展教学、科研活动的必要物质基础和重要保障。根据1998年印发的《高等学校会计制度(试行)》规定,高校固定资产不计提折旧,2013年出台的新《高等学校会计制度》明确要求高校计提固定资产折旧,并对高校计提固定资产折旧计提作了相应的规定。基于这个变化,文章在权变管理理论的视角下,通过对现行固定资产核算方式的分析,认为现行的固定资产核算方式存在着不能反映固定资产真实价值、不能反映高校教育成本、无法实现固定资产成本补偿等问题,指出高校在计提固定资产折旧前,应该全面开展固定资产清查核实、对现有固定资产价值进行评估、确定固定资产折旧基数、明确固定资产分类与国标六大类的对应关系、分类分段计提固定资产折旧,从而顺利实现固定资产折旧工作。The fixed assets are the necessary material basis and important guarantee for the teaching and scientific research ac-tivities in colleges and universities. According to College Accounting System （ Trial） issued in 1998,the depreciation of fixed assets are not counted and drawn. But it is clearly required that it should be counted and drawn in the new edit of College Accounting Sys-tem issued in 2013, and the new edit provides the corresponding regulations on depreciation of fixed assets. Based on this change and with the research and analysis of the counting methods of fixed assets, the writer offers the practical problems in this paper which are mentioned as the following, the existing counting methods of fixed assets can not reflect the true value of fixed assets, they also can not reflect the education cost in colleges and universities, and they cannot get the cost reimbursement of fixed assets as well. To realize the depreciation of fixed assets smoothly,the writer puts forward that before counting and drawing of the depreciation of fixed assets,they must be checked and verified completely,and the value of the existing fixed assets must be assessed to ascertain the de-preciation base of them to verify the correspondence of the asset classifications and the six categories of national standard, and to count and draw the depreciation of fixed assets according to the classifications and segmentation of them.

关 键 词：权变理论 高校 固定资产折旧 

分 类 号：F606.6[经济管理—产业经济]