一、实行科研仪器设备折旧提存的现实意义目前,大多数科研单位对固定资产所实行的仍是静态的会计管理模式,即不核算固定资产的折旧,以致其核算内容成为一个永远不变的资金实物形态。其结果,必然造成固定资产帐面价值与实际价值的背离。不少仪器设备严重磨损并面临报废,但帐面价值仍然原封不动,形成帐面上的虚增假象。 First, the practical significance of the implementation of depreciation of scientific instruments and equipment Currently, most of the research institutes on the fixed assets is still implemented by the static accounting management model, that is, the depreciation of fixed assets, accounting for its accounting content has become a permanent capital Physical form. As a result, it inevitably results in the deviation of the book value and actual value of fixed assets. Many serious wear and tear of equipment and equipment face scrapped, but the book value is still intact, forming the illusion of falsehood on the books.