新政府会计制度下固定资产折旧和无形资产摊销问题探讨  

Discussion on the Depreciation of FixedAssets and the Amortization of Intangible Assets

作　　者：唐有川 TANG Youchuan(Shaanxi Institute of Technology Xi’an,Shaanxi 710300)

机构地区：[1]陕西国防工业职业技术学院,陕西西安710300

出　　处：《陕西国防职教研究》2021年第2期20-22,共3页Shaanxi Guofang Vocational Education Research

摘　　要：新的政府会计制度从2019年1月1日起开始进行,政府会计的适用对象为行政事业单位,高职院校属于事业单位,应实行政府会计制度。高职院校为加强对内部会计核算管理和对外报告的需要,需要对单位内部的成本加强核算,加强成本核算的主要内容就包含固定资产计提折旧和无形资产摊销,这已经成为高职院校财务核算及成本管理的主要内容之一。加强事业单位会计固定资产计提折旧和无形资产摊销,可以不断提高会计信息的真实性和准确性,将会计信息质量中真实性提升上来,为促进高职院校稳步健康发展和优化采购预算提供决策依据,适时地增加固定资产和无形资产,以便更好地为社会提供优质的教学、科研和社会服务。The new government accounting system started from January 1,2019.The applicable object of government accounting is administrative institutions.High vocational colleges belong to public institutions,and should implement the government accounting system.In order to strengthen the need of internal accounting management and external reporting,high vocational colleges need to strengthen the internal cost of the unit.And the main content of strengthening cost accounting includes the depreciation of fixed assets and the amortization of intangible assets,which has become one of the main contents of financial accounting and cost management of higher vocational colleges.Strengthening the depreciation of institution accounting fixed assets and intangible assets amortization can constantly improve the authenticity and accuracy of accounting information,improve the authenticity of the quality of accounting information,to promote the steady and healthy development of high vocational colleges and optimize the procurement budget to provide decision basis,timely increase fixed assets and intangible assets,so as to better provide social quality teaching,scientific research and social services.

关 键 词：政府会计制度 高职院校 固定资产计提折旧 无形资产累计摊销 

分 类 号：F810.6[经济管理—财政学]