农业科研单位固定资产折旧浅议黄桔辉（湖南省农业科学院，长沙４１０１２５）随着经济体制改革，特别是科研体制改革的不断深入发展，在一定程度上改变了会计原有的环境，从而要求会计作相应的变革。本文拟对农业科研单位固定资产折旧问题作一些探讨。１农业科研单位固定... Discussion on Depreciation of Fixed Assets in Agricultural Scientific Research Units HUANG Jie-hui (Hunan Academy of Agricultural Sciences, Changsha 410125) Along with the continuous deepening of economic system reform, especially the reform of scientific research system, the original environment of accounting has been changed to a certain extent, Accounting for the corresponding changes. This article intends to agricultural fixed assets depreciation of some issues to make some discussion. 1 agricultural research institute fixed ...