Establishment For The Fixed Assets Of Accounting

For a long time, colleges and universities has been the focus of scientific research and education, university research and the fixed assets are higher education's important guarantee for the smooth. However, with the market economy, macroeconomic policy and the reform of university education more in-depth model, the implementation of college 98 years from the date of the "Accounting System (Trial) " clearly are no longer applicable to the existing system of university education, while fixed assets "is not Depreciation "," false statement expenditure ", " account does not deserve, "the phenomenon has a serious threat to the university's teaching quality.In this paper, the current university accounting environment faced by the new requirements to corporate accounting standards and the "Accounting System"(draft) as the theoretical basis, drawing on the accounting of fixed assets of foreign institutions of higher learning methods.The present University of China Accounting system analysis, such as fixed assets of University recognition, measurement, treatment, disclosure of specific research issues ,is exposing the existing fixed assets accounting college major problems.Issues related paper in its detailed analysis, the fixed assets accounting for university proposed a new system more perfect. First proposed a new system of targets, followed by proposed accounting basis and accounting principles, and finally from the increase in fixed assets accounted for standards, improve the recorded value of fixed assets, depreciation system to establish, regulate the disposal of fixed assets, such as the angle of the specific elements of reform. For the expression of the new accounting system is more intuitive example for a university thesis of the accounting presentation.Issues related paper in its detailed analysis, the fixed assets accounting for university proposed a new system more perfect. First proposed a new system of targets, followed by proposed accounting basis and accounting principles, and finally from the increase in fixed assets accounted for standards, improve the recorded value of fixed assets, depreciation system to establish, regulate the disposal of fixed assets, such as the angle of the specific elements of reform. For the expression of the new accounting system is more intuitive example for a university thesis of the accounting presentation.