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新的《科研单位会计制度》中对固定资产折旧问题没有作统一规定,只是由单位根据自己的实际情况灵活运用。我们觉得,各科研单位情况千差万别,短期内不宜对固定资产折旧作出统一规定,但对开发型科研单位的固定资产折旧作出统一规定却是很有必要的,且应尽快实行。主要原因有三:①不提折旧,固定资产更新改造资金没有来源保证。各科研单位现在都普遍存在固定资产老化问题,很多仪器、设备及房屋都是五六十年代的,急需更新。但由于没有更新改造资金,只能找财政要钱,而财政用于这方面的资金是极有限的。因此,目前科研单位中固定资产老化与科研工作对它的要求极不协调,这不利于科研事业
The new “scientific research unit accounting system” in the fixed assets depreciation is not unified provisions, but by the unit based on their actual situation and flexible use. In our opinion, the situation of research institutes varies widely, and it is not appropriate to make uniform provisions on the depreciation of fixed assets in the short term. However, it is necessary to make unified regulations on the depreciation of fixed assets of developing scientific research institutes and it should be implemented as soon as possible. There are three main reasons: ① Without mentioning depreciation, there is no source assurance for the capital for the renovation and reconstruction of fixed assets. All research institutes nowadays generally have the problem of aging of fixed assets. Many instruments, equipment and houses are in the 1950s and 1960s, and they are in urgent need of renewal. However, due to the lack of renovation funds, only financial resources can be found, and the financial resources for this purpose are very limited. Therefore, the current research institutes in fixed assets aging and scientific research to its very unparalleled requirements, which is not conducive to scientific research