【摘要】 高校固定资产计提折旧 ,一是高校自身发展的需要 ,二是高校管理改革的需要 ,三是校办产业经济核算的客观要求更多还原

【Abstract】 The reform mouement requires evaluating and drawing depreciation fund in abvance from the fixed assets owned by colleges and universiti es.This essay analyses the necessity of evaluating and drawing depreciation fund in abvance from three aspects,i.e,①the requirements of their own development,②the managment of the fixed assets , ③accounting industrial economy run by colleges and universities. Key words:depreciation of fixed assets;education cost;economic benefit.更多还原