固定资产是高校财产的重要组成部分,是高校赖以生存和发展的物质基础。本文从理论的角度对我国公立高校固定资产核算的基本概念、特点及问题进行了分析。同时提出了一个方案,使得高校在面对固定资产来源渠道多元性、固定资产的种类进一步细化、非经营性资产与经营性资产并存的机遇与挑战时,可以使用更为合理恰当的会计核算方法,以期提高我国公立高校的固定资产核算水平。 Fixed assets are an important part of college property and a material basis for the survival and development of colleges and universities. This paper analyzes the basic concepts, characteristics and problems of fixed assets accounting in public universities in our country from the theoretical point of view. At the same time, a solution is proposed that enables universities to use more reasonable and appropriate accounting measures in the face of diversified sources of fixed assets, further refinement of the types of fixed assets, and the opportunities and challenges of the coexistence of non-operating assets and operating assets. Method, in order to improve the level of fixed assets accounting of public universities in our country.