According to the regulations related to the later expenditure of fixed assets from two aspects: current profit and loss and current depreciation the influences of different division of the later expenditure of fixed assets on fiscal treatment are analyzed.

Only be combining instant assigning with postpone assigning,short-term stimulations with long-term stimulations,can institutions of higher learning stabilize the teaching faculty,attract i.

With Keynes’ Absolute Income Hypothesis and Modigliani’s Life-Cycle Hypothesis as the theoretical basis and the linear regression of the Econometrics as the measurement methods,the paper analyses the impact of the average household disposable income,current income and durable income on the consumption of Chinese urban and rural residents.