Sustainability Research, Colleges And Universities Of Fixed Assets

With the execution of the strategy on social sustainable development and the reformation concerning academic education management system, it is necessary academies make their fixed assets sustainable. This paper, based on the principle of sustainable development, presents the sustainable definition of fixed assets in academies. Then, we should renew the management system and distribute the management right in order to set up the responsibility center of fixed cost. To make the value for use maximum, we must establish the cost concept of academic education through two management methods-ummy depreciation management and standard cost management. Finally, it proposes index system on assessing sustainable development of academic fixed assets.