2000•Journal of Xianning Teachers CollegeRequires access
Initial Probe of Evaluating and Drawing Depreciation Fund in Advance From the Fixed Assets Owned by Colleges and Universities
HU Ying-lan
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Abstract
The reform mouement requires evaluating and drawing depreciation fund in abvance from the fixed assets owned by colleges and universiti es.This essay analyses the necessity of evaluating and drawing depreciation fund in abvance from three aspects,i.e,①the requirements of their own development,②the managment of the fixed assets , ③accounting industrial economy run by colleges and universities. Key words:depreciation of fixed assets;education cost;economic benefit.