对高校不同类别的固定资产应采取不同的办法，提取折旧和设置基金。
Different kinds of fixed asset in colleges and universities should take different ways: drawing depreciation and establishing funds.
本文分析了企业现行的固定资产计提折旧的方法，直线法和工作量法的弊端，指出了快速折旧法的优势，提出应逐步推行快速折旧法。
Analyses the method of Drawing depreciation from fixed assets in China, and shows that the method of speeding up depreciation is to be carried out gradually.
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