In recent years,the scale of universities in China has been continuously expanding.The competition between countries has gradually evolved into a competition for talents.To effectively achieve talent cultivation,universities are gradually investing more funds and increasing facilities and equipment by expanding their scale.In the process of carrying out normal business activities in universities,fixed assets such as buildings and large instruments and equipment are key elements.This type of fixed asset has a relatively high entry value and has been used for a relatively long time.During use period,there may be more subsequent expenses due to renovation,expenditures,and renewal,and its proportion in the subsequent expenditures of fixed assets in universities continues to increase.In this case,the paper first summarizes the subsequent expenditures and accounting issues of fixed assets in current universities.Secondly,the paper delves into the accounting of subsequent expenditures on fixed assets in universities.Finally,the paper focuses on summarizing the optimization measures for the subsequent expenditure accounting of fixed assets in universities.
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