摘要
高校属于二级公益组织，制度层面上国家对高校固定资产折旧无限定性要
求；高校本身的非盈利属性也使其缺乏成本核算的内在动力与资产管理的变革需
求。随着我国政府体制改革和行政事业单位改革的不断深入推进，责任受托理论
支撑下的新公共管理模式要求政府及事业单位参照企业进行绩效管理。财政部
2017年颁布了《政府会计制度》，要求自 2019年 1月 1日起，政府会计制度在
全国各级各类行政事业单位全面施行。《政府会计准则第 3号—固定资产》、《<
政府会计准则第 3号—固定资产>应用指南》相继出台，高校对固定资产折旧管
理得以制度保障。S高校 2019年按照新会计制度要求对固定资产计提了折旧，
在固定资产折旧管理过程中，发现其在固定资产清查、会计核算、折旧后续管理
等三个方面仍还存在问题。
以 S高校为样本，首先介绍了其选题背景和研究意义，整理并归纳了国内外
学者关于固定资产折旧管理方面的相关文献，接着提出本文研究思路、研究方法、
文章框架及创新点；其次围绕本文选题概述了政府会计制度、折旧以及固定资产
折旧管理三个关键概念，并以责任受托理论和固定资产折旧方法论为理论依托，
为下文 S高校固定资产折旧管理优化建议提供理论支撑；接着就 S高校固定资
产清查、固定资产折旧会计核算、固定资产折旧后续管理三个方面的现状与问题
进行了阐述与分析，并据此提出 S高校固定资产折旧管理优化建议：一是构建有
效资产清查机制，推动资产清查高效进行；二是制定科学折旧计提操作方案，促
进资产折旧有序进行；三是构建完备管理体系，保障资产折旧后续管理机制长效
运行。
本文结合工作实践，就高校固定资产折旧管理中存在的问题进行分析，并提
出优化建议，以期提升 S高校固定资产折旧管理水平，从而提高其会计信息质量，
同时也为接下来即将进行折旧管理工作改革的高校提供一定的参考借鉴。
关键词：政府会计制度；高校固定资产；折旧管理
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Abstract
Universities are second-level non-profit organizations,At the system level, the
state has no limit on the depreciation of fixed assets in universities; the non-profit
nature of universities themselves also makes them lack the inherent motivation of cost
accounting and the demand for reform of asset management.With the continuous and
in-depth advancement of my country's government system reform and the reform of
administrative institutions,The new public management model supported by the
theory of responsibility requires the government and public institutions to perform
performance management with reference to enterprises and depreciate the fixed assets
of colleges and universities.The Ministry of Finance promulgated the "Government
Accounting System" in 2017, requiring that from January 1, 2019, the government
accounting system be fully implemented in various administrative institutions at all
levels across the country."Government Accounting Standards No. 3—Fixed Assets"
and "’Government Accounting Standards No. 3—Fixed Assets’ Application
Guidelines" have been issued one after another, and universities’ fixed asset
depreciation management can be guaranteed by the system.In 2019, S University
accrued depreciation on fixed assets in accordance with the requirements of the new
accounting system.In the process of fixed asset depreciation management, the study
found that S college still has problems in three aspects: fixed asset inventory,
accounting, and depreciation follow-up management.
Taking S Universities as a sample, this article first introduces the background
and research significance of its topic selection, sorts out and summarizes the relevant
literature on fixed asset depreciation management by domestic and foreign scholars,
and then proposes the research ideas, research methods, article framework and
innovation points of this article.Secondly, it outlines the three key concepts of
government accounting system, depreciation and fixed asset depreciation
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management based on the topic of this article. Based on the theory of responsibility
fiduciary and fixed asset depreciation methodology, it provides theoretical support for
the following S colleges and universities fixed asset depreciation management
optimization suggestions.Then, it expounds and analyzes the current situation and
problems in the three aspects of fixed asset inventory, fixed asset depreciation
accounting and follow-up management of fixed asset depreciation in S University,
and puts forward S University fixed asset depreciation management optimization
suggestions accordingly.1. Build an effective asset inventory mechanism to promote
asset inventory; 2. Formulate a scientific depreciation calculation plan to promote the
orderly progress of asset depreciation; 3. Build a complete management system to
ensure the long-term operation of the asset depreciation follow-up management
mechanism.
Based on work practice, the author analyzes the problems existing in the
management of fixed assets depreciation in colleges and universities, and puts
forward optimization suggestions.In order to improve the depreciation management
level of fixed assets of S colleges and universities, thereby improving the quality of its
accounting information,At the same time, it also provides certain reference opinions
for colleges and universities that are about to reform the depreciation management
work in the future.
Keywords: government accounting system university Depreciation of Fixed
assets
Depreciation management
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