Question in fixed assets accountant management in colleges

This article analyses the methods of accounting treatment of fixed assets of current Chinese universities and cdleges,aiming at the questions of unsuitable treatmernt ways to purchasing fixed assets,investments abroad with fixed assets and whether drawing depreciation of fixed assets or not in universities,points out fixed assets value loss not being compensated in time and the compensation method lacking the basis of the rational science.This article puts forward a way of improving current fixed assets checking,in order to guarantee checking and calculating university's fixed assets more accurately and scientifically.