湖南大学固定资产折旧计提对策研究

发布时间：2018-03-28 11:13

本文选题：高校制度转轨　切入点：固定资产折旧　出处：《湖南大学》2014年硕士论文

【摘要】：固定资产是高校展开教学、科研活动的物质基础和保障，是衡量高校建设和发展的基本条件，随着我国高等教育体制和财政体制的不断改革和深化，财政资金投入逐年增加，各高校的资产总量快速增加。在此背景下，为了充分发挥高校在人才培养，科学研究，服务社会、文化传承等方面的积极作用，提高资金使用效率，，财政部出台新的《高等学校会计制度》引入权责发生制，并要求高校固定资产计提折旧。这对加强高校会计核算与管理，提高资产管理水平具有重要意义。文章以权变理论、公共管理理论、成本管理理论为指导，结合湖南大学固定资产管理现状分析认为，在折旧制度转轨，权责发生制引入的新形势下，湖南大学固定资产计提折旧将会面临以下问题：管理不善导致固定资产的核算范围界定不清，不需要计提折旧的固定资产与计提折旧固定资产没有严格区分；清产核资不力造成会计核算失真，固定资产的原值需要重新确认；缺乏详细的折旧方案，没有明确折旧方法如何选择问题。为确保计提折旧工作的顺利开展，湖南大学需完善资产清查制度，严格资产报废流程，通过固定资产清查确保账实相符。明确区分固定资产核算范围，适当提高确认标准，按资产损耗方式重新对固定资产进行分类。选择合理的折旧方法，制定一套切实可行的折旧工作方案。文章的研究贡献主要有：完善了湖南大学固定资产管理制度和会计核算体系，一定程度上弥补湖南大学在此方面的不足；提出了一套适用于湖南大学的固定资产折旧方案，可以为学校管理部门提供参考，也能为其他高校计提固定资产折旧提供借鉴。
[Abstract]:Fixed assets are the material basis and guarantee for colleges and universities to carry out teaching and scientific research activities, and the basic conditions for measuring the construction and development of colleges and universities. With the continuous reform and deepening of our higher education system and financial system, the financial investment is increasing year by year. In this context, in order to give full play to the positive role of colleges and universities in personnel training, scientific research, service to society, cultural heritage, and so on, to improve the efficiency of the use of funds, The Ministry of Finance has introduced the accrual system into the new Accounting system of Colleges and Universities, which is of great significance for strengthening the accounting and management of colleges and universities and improving the level of asset management. Under the guidance of contingency theory, public management theory and cost management theory, combined with the analysis of the current situation of fixed assets management in Hunan University, the paper concludes that under the new situation of depreciation system transition and accrual basis, Hunan University will face the following problems: the accounting scope of fixed assets is unclear due to poor management, and there is no strict distinction between fixed assets that do not need to be depreciated and fixed assets that are not depreciated; The lack of clear assets causes distortion in accounting and accounting, and the original value of fixed assets needs to be reconfirmed. There is no detailed depreciation plan and no clear problem of how to select depreciation methods. In order to ensure the smooth development of depreciation work, Hunan University needs to perfect the system of asset inventory, strictly enforce the process of asset scrapping, and ensure that the accounts are in accordance with the facts through the checking of fixed assets, clearly distinguish the scope of accounting for fixed assets, and appropriately raise the recognition standard. This paper reclassifies the fixed assets according to the loss of assets, selects the reasonable depreciation method, and formulates a set of feasible depreciation work plan. The main contributions of this paper are as follows: perfecting the fixed assets management system and accounting system of Hunan University, making up for the deficiency of Hunan University to some extent, proposing a set of fixed assets depreciation scheme suitable for Hunan University. It can provide reference for the school management department, but also for other colleges and universities to provide reference for depreciation of fixed assets.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G647.5

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