固定资产后续支出核算探析——基于高校教育成本核算视角  

Analysis of Accounting for Subsequent Expenditures of Fixed Assets:From the Perspective of Cost Accounting in Higher Education

作　　者：赵婧轩 ZHAO Jingxuan(School of Business,Jiangsu Second Normal University,Nanjing 210000,China)

机构地区：[1]江苏第二师范学院商学院,江苏南京210000

出　　处：《商业观察》2024年第1期113-116,共4页BUSINESS OBSERVATION

基　　金：江苏省教育厅高校哲学社会科学研究一般项目(2022SJYB0518)。

摘　　要：近些年来,我国高校规模不断扩大,国家间的竞争逐渐演变为人才的竞争。为有效实现人才培养,高校逐渐加大资金投入力度,通过扩大规模的方式增加设施设备。高校在开展正常业务活动的过程中,以房屋建筑和大型仪器设备等为主的固定资产均是关键要素。此类固定资产具有较高的入账价值,使用的时间相对较长,在使用期间可能会因改建、扩建及更新等原因,出现较多的后续支出,在高校固定资产后续支出中的占比不断增加。此种情况下,文章首先对当前高校固定资产后续支出与会计核算问题加以总结;其次深入探讨高校固定资产后续支出核算问题;最后着重梳理了高校固定资产后续支出核算的优化措施。In recent years,the scale of universities in China has been continuously expanding.The competition between countries has gradually evolved into a competition for talents.To effectively achieve talent cultivation,universities are gradually investing more funds and increasing facilities and equipment by expanding their scale.In the process of carrying out normal business activities in universities,fixed assets such as buildings and large instruments and equipment are key elements.This type of fixed asset has a relatively high entry value and has been used for a relatively long time.During use period,there may be more subsequent expenses due to renovation,expenditures,and renewal,and its proportion in the subsequent expenditures of fixed assets in universities continues to increase.In this case,the paper first summarizes the subsequent expenditures and accounting issues of fixed assets in current universities.Secondly,the paper delves into the accounting of subsequent expenditures on fixed assets in universities.Finally,the paper focuses on summarizing the optimization measures for the subsequent expenditure accounting of fixed assets in univer sities.

关 键 词：固定资产 支出 成本核算 

分 类 号：F274[经济管理—企业管理]