新《政府会计制度》下高校固定资产折旧管理机制创新  

Management Mechanism Innovation in Fixed Asset Depreciation in Colleges and Universities under the New “Government Accounting System”

作　　者：陈霞[1] CHEN Xia

机构地区：[1]江苏理工学院资产管理处

出　　处：《当代会计》2021年第21期148-150,共3页Contemporary Accounting

摘　　要：为规范行政事业单位的会计核算,保证会计信息质量,2019年1月1日,新《政府会计制度》开始全面施行。新制度对高校的固定资产折旧提出了新要求,与之前固定资产折旧核算要求相比有很大的变化。根据新《政府会计制度》的要求,文章梳理了近年来高校固定资产折旧管理实践过程中一些亟待解决的问题,主要涉及制度构建、内部监督、业财融合、工作人员的专业素质、固定资产初始确认和后续计量以及折旧方法等,并对此进行了探索,旨在提高高校固定资产的精细化财务管理水平,以期为高校固定资产折旧管理机制创新提供一些思路。In order to standardize the accounting of administrative institutions and ensure the quality of accounting information, the new “Government Accounting System” began to be implemented in all around way on January 1, 2019. The new system puts forward new requirements for the depreciation of fixed assets in colleges and universities, which has a great change compared with the previous requirements of depreciation accounting of fixed asset. According to the requirements of the new "Government Accounting System", this paper sorts out some urgent problems to be solved in the practice of depreciation management of fixed assets in colleges and universities in recent years, mainly involving system construction, internal supervision, integration of business and finance, professional quality of staff, initial recognition and follow-up measurement of fixed assets, depreciation methods, and etc., and explore this, aiming to improve the level of refined financial management of fixed assets in colleges and universities and provide some ideas for the innovation of the depreciation management mechanism of fixed assets in colleges and universities.

关 键 词：新《政府会计制度》 高校 固定资产折旧 管理机制 应对措施 

分 类 号：G647.5[文化科学—高等教育学]