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针对目前学术界科研单位如何实行固定资产折旧的两种学说进行了分析探讨。提出了应建立科研单位固定资产折旧制度的观点,建议在有条件的科研单位实行科研仪器、设备等固定资产折旧或提取一定比例的仪器、设备使用费列支到课题成本中去,以便推动科研单位的发展和不断改善科研条件。
In view of the current academic research institutes how to implement the two theories of fixed assets depreciation were analyzed and discussed. Put forward the idea of establishing the system of depreciation of fixed assets by scientific research institutes and suggested that depreciation of fixed assets such as scientific research instruments and equipment should be carried out in qualified scientific research units or a certain proportion of equipment and equipment should be withdrawn from the subject cost so as to promote scientific research Unit development and continuous improvement of research conditions.