摘要
在高校人才培养成本诸因素中 ,固定资产损耗是其中之一 ,应予准确核算。目前不论对外信息披露和对内进行管理 ,高校对固定资产损耗的核算也提上议事日程。对高校不同类别的固定资产应采取不同的办法 ,提取折旧和设置基金。
The fixed asset wastage is one of the cost facts of cultivating personnel in colleges and universities,and should be exactly worked out.At present whether disclosing information externally or managing internally,colleges and universities have put the fixed asset wastage on the agenda.Different kinds of fixed asset in colleges and universities should take different ways:drawing depreciation and establishing funds.
出处
《云南财贸学院学报》
2002年第2期88-90,共3页
Journal of Yunnan Finance and Trade Institute
关键词
高校
人才培养
成本核算
固定资产折旧
图书陈列品基金
中国
Colleges and Universities
Cost of personnel Cultivation
Fixed Asset Depreciation
Fund of Book Exhibits
