浅谈修订前后高校会计制度下固定资产的核算对比

摘要

Ministry of Finance in December 2013 issued a revised "Journal of Accounting System", requiring all colleges and universities shall take effect in January 1, 2014. Compared with the former system, the new accounting system content changes a lot. The paper only compares the fixed assets accounting before and after the revision. Starting from the basis and method of accounting, the accounting form and method of university fixed assets acquisition, depreciation provision, subsequent expenditure different, sell, transfer and retirement before and after the reform are simply compared.%财政部于2013年12月修订发布了《高等学校会计制度》，要求各高等学校自2014年1月1日起施行。与修订前制度相比，新高校会计制度内容变化较大，本文仅对固定资产核算进行比较，从核算基础和方法谈起，简单对比了改革前后高校固定资产从取得、折旧计提、后续支出、出售、转让、报废等方面核算的形式和方法的不同。