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随着时代的发展和社会经济的进步,我国高校教育的发展速度越来越快,高校投入了大量的固定资产;但是,目前经常有坏账、账实不符的问题存在于高校固定资产会计核算和实物管理中,严重影响到了高校教育的发展。本文简要介绍了高校固定资产管理与核算中存在的问题,然后探讨了高校固定资产管理的应对策略,希望可以提供一些有价值的参考意见。
With the development of the times and the progress of society and economy, the development of higher education in our country is getting faster and faster, and colleges and universities have invested a large amount of fixed assets. However, the problems that often have bad debts and non-conformities exist in the accounting of fixed assets and In-kind management, seriously affected the development of higher education. This article briefly introduces the existing problems in the management and accounting of fixed assets in colleges and universities, and then discusses the countermeasures for the management of the fixed assets in colleges and hopes to provide some valuable reference opinions.