高校应计提固定资产折旧

高校应计提固定资产折旧 21????5?; 2006??10?u ???????????? JournalofSuzhouCollege Vol.21.No.5 Oct.2006 ???8?????????????????? ?F???? (?????????A???0????????234000) ????:???8?????????????????l???????8???;?????????l???????8???J?????????l?r???8?? ???(???????????????? ??. ??????:????????????;?????h??;???????? ?????J????:F811.2?????o???2:A?????N??:1673-2006(2006)05-0035-02 ???????????????o?????????[???[???a???l?? ?????O?l???????????1???O???6???????????????l?? ?[???a?????r?????O?l???6?????????????l?!???? ?????????%?????f?1???????l???;?????????O?1?? ???n???????8?A???????a?????l???????????o?????? ?o?????[500?????n?l?g?[???o?????????[800?? ???n?2???[?????[???????n?l???[???[???a???????? ?2???[???2???????l?N???[???????]?????????o???l ?????h?[?????[???????n???%???l???????1???8?? ???????????????????%?2???????2???8???2???????1?? ?????????(???8?f?????%?l?????????h???????l???? ?????????????h?h???%?1?????????????F?????l?g?? ???????????????f???l?C???????8?????????2?(?? ???????????????????????????1 1???8???????????????????????% 1.1?????????????????????8?????????????? ?????1?????????????l???8?????h?????????? ?????????????1???8???f?????M???????l?????????? ?????l?????h?????z?N?l???????????????(???????? ???????1?l???8?????????????????????8???????? ?????u?o?o?l?????(???????f?????C?????[?????l?? ?:???????????l???????????(?????????????????? ?[?????l???8?????????????(?l???????f?????????? ?????l?????????(?[???%?????8?2?????????8?n?? ???1?????????l?????????????f???????l???????8?? ?????????[?%???n?S???????????????1???l?????? ???????l?????????????[???????l???????????????h ?f???;???????1 1.2?????????????????????8???J?????????? ???????;:2006-02-26 ???6????:?F????(1960-)?l???l?????2?u?????l?V???C:?? ?????J?2?????????1 ???????l???8???????????????l?f???h???l?f?? ?????1???????8?????????????????????u???l?????? ?F?????????????a???1?!???????S???????????????l ???????;?1???8???????????!??????????F4?????? ??F)?lF4????????F)?-?]?????????l???????????????? ???????l???????????!???????????6?J?2?????N?l?? ?!?S?????????f???l?F?h???8???????????f?????? ?????????1?A?????J?????????????l???????????[?l ???????????J?l?F?h???????????J?n???z?:???????1 ?l?????8?0???????????????????????????[?l???? ?????????[?????????8?;???l???l?0???????????l?] ?%?????l?l???[?6???????M???l?f???z???????????l ?????%???????????2???????????l???[?????f???1?? ???????!?????????%?l???o?????2?N?9???f?????? ?????????????1???????????????????l?????c?N?? ?u?l?????????M?[???l????????F4???????????????? ??????F)?????%?????l???8???????????????????[?? ???1 1.3???????????????????8?????(?????????????? ?????l???8?????1???????????????????????? ?????l?????8?????(?????l?????????????????l???? ?????8???????????1???l???????8?8?????(?!???n ?????F?????????????????????l?l?????8???????? ?????o???]???!???l???f?????????????????l?????F ?h?????[???F?f?;???l?h???????f?????1???C?8?? 2000????2005??9?u???8?????(????212?(?o ???l???????????????f???????l?V???????r???????? ???1?l?V???6???[???6?;?????????????[???;???? ???????l?r?????????(???M???l?????f?????l?f?????l ?f?????????????z???9?l?????????????l???6?;???? ???????9???1 ?r???????????????l???????h?????????(?l?f?? ???????l?t???????????8???????]???(?????????? 35 !???l?0???????????[?????f?????????[???l???????? ???r???2?1?C???????????????????????r?????)??: ?6???????l???????????????????????????1?? ???u???8?????????????????????????l?A???????? ?????????????????!?????0???????????1?A?????? ???????????2???o?2?????????????????J?????????? ???????[?????????????l?????0?????????????S?? ?????????l?????!?????2???????[?????2?????????? ?????l?[???J?5???????????0???r???2???????O???? ???n?l???????????????????????????????????l???? ?????0?????r?????????l?r???!???????S?????1?? ?????????????8?%?????????1 ?(???6???????????l?????????[???????J???? ???[?????????????????????[?????l???????????? ?[???????????J?;?????h???l?r???????????????? ?[?????l???C?0????????????F4?z?l??F)???????8?z; ?l?????????!???S???????l???????F???r???????? ???????a???2?(?????[???????????????l?????????? ???????????r???????????????l?A?????????????? ?????1?6???????????????????J?????8?????????? ???????????????????1 2???8?????????????????????? ???8???????????J???????????????l?g?[???o?l ???????o?l???????????????????l?????J???????? F4??????????????F)??F4????????????F)?l?????????? ???l?????????????l?????????0?????????O?a?????? ???????l?r?????????????????????????????????l?? ?u?????????l???[?f?l???????????????1 ????????????:???????[???????l?????f???[?? ?????O?l???????????[???[?;?????????l?????[???? ???????????????1?????????????[?????????????? ???????????????????6?J???[?????????????????? ?[???????????????????1 ?g?[???o:?????o???????????o?l?-?????????? ?????2???2?N?????????????????o?l???????????1???l ???????????;???l???????O?%?l?????[???;???????1 ???;???????[?????????????????[?l???????[??:?? ???l?????????????????????S???[???????????t;?? ?8?2?????????????????????????0?;???[???h???1?l ???????????????[?????????%?l???????????????S ?????[?????h?????l?J???????h?????[???????;???l ???????????o?????l???l???????C?????????l???l?? ?[???;???????????J???????1???????[?????2???n ?????????a?l?????????????J?????l???C???????n?? 36 ?l???;???%?2?????????????l?????????????????? ???????????????????1 ?????[???8???r?%???????l???????????????l?f ???f?(?????l???l?(???????f?l?????f?????????l?? ?????z?????l???????r?????????????2?????l?????? ?????????1 ???????o???????????????????[???????????1 ???8?[???????????????????????????l?????? ???????????[???????%?[?l?????????????h???J???l ???8?????2???2?????r?????????????????r???l???? ?????????????????????????1???r?3?????????l?r?? ???(?????????[???????????????N?f?????[?????? ?J???????11.?????????????(???????[???????????l ??????????????????????????????????????;2.?? ?????N?f?????[???????????l???8?????????????? ?????z?l???S?????3?????J??;3.?????r???????[?? ???????J???????l???J???????1?????r?M?????????; ???????????????[?????????l???[?6???????M???l?f ???z???????????l?????%???????????????2???????? ?????????l?r?M???????????????[?????l?;???????? ?????[?l?????????l???[?????a???n?g???????????? ???2???F???????????l?????r?????????????1 ???????????????????????????l????F4?????? ??F)?(???????l?;?????F???????????????????O?a ???l?;??F4????????F)?l????F4????????F)?1???????r?3 ????????(???6?????2?8?????()?????l?2?(?????l?? ?????????????????h?????[???????????h???????? ?????????l?;??F4????????F)?l????F4????????F)?1???? ?????????S?????????????????F?????????????? ???l???l?????????????????2?????2?????0?J?????? ???????a?????1?????n???????8?A???????a?r???(?? ????3-5%?????????????l?[?????????????????? ???l?(???????????o?o?????????????????[???C?l?? ???8?0?????????????????????J?M?[?l?????????? ???F?????l?[?0?????????o???r?????????l???r???V ???;???????????l?[???????????????F???????l?;?? ?????C?????l?(?????l???????[?l???????8???????? ?????1 ???5????: [1?.?S????.?(???????J?lM].????:???O?????????????? 2002:256??259 [2?.??????.???8?????????????????)??[1].?????u?g???? 2000:2.89??90