Research On The Application Of Depreciation Of Fixed Assets In Colleges And Universities X Under Government Accounting System

Up to now,there is a certain degree of lack of depreciation of fixed assets in ordinary colleges and universities in China.Most of the administrative agencies and institutions lacked incentives and institutional guarantees for the depreciation of fixed assets,which led to disadvantages such as unsound accounting,waste of resources,increased financial risks,and unreasonable calculation of education costs caused by false accounts..In particular,in the X university,when the system is not yet complete and there are still many problems in the depreciation plan,the author combined the“Government Accounting System-Accounting and Accounting Statements for Administrative Institutions” issued by the Ministry of Finance on October 24,2017(Accounting and Finance [ 2017 ] 25)on the provisions of the depreciation of fixed assets and X existing universitiy in the current depreciation of the work of the applicable design,and targeted to put forward appropriate measures to improve their future development.This paper defines the research purpose and method,and combines domestic and foreign relevant research literature.Firstly,it explains the depreciation work and provides the necessary theoretical basis for the following research.Then it introduces the historical evolution of the depreciation of the fixed assets in the university.Development status,and in-depth analysis of it,laying out the advantages and problems;then the cause of its drawbacks are targeted mining,more accurate to provide the basis for the proposed countermeasures;the final summary of the X college fixed assets To mention the development prospects of depreciation,and to improve its future development,combined with the actual situation of accounting practice,put forward some exemplary suggestions.Through analysis,X university have made remarkable progress in reforming and improving their own provision for the depreciation of fixed assets on the premise of following the "Government Accounting System." The significance of the author's writing this article is also to provide more practical reform measures,and it also has certain reference value for the colleges and universities that will soon undergo depreciation or reform.