A consideration in problems of fixed assets depreciation in Chinese universities and colleges

Along with performance of the strategic objectives to rejuvenate the nation through science and ducation,the scale of Chinese universities and colleges is enlarging,and the input to fixed assets is increasing.However,there are some striking problems in measuring and using fixed assets in universities and colleges,which are mainly caused by the demands of current accounting system.This paper analyses the necessity of fixed assets computing depreciation,and then puts forward some methods for accounting depreciation of the fixed assets.