浅析高校固定资产管理

高校固定资产是高校教学和科研的物质保证,是高校办学的物质基础,但在新形势下高校固定资产的管理出现了新问题,具体表现为:管理机制的欠缺不全、资产采购的随意决策、资产转移的规范不清、资产报废的缺乏透明等现象;进而从机构设置、制度完善、非经营性资产向经营性资产转变等方面提出了加强固定资产管理、保证其安全完整的措施;只有这样,才能充分发挥高校固定资产的使用效能,使高校固定资产更好地为学校的教学和科研服务。

On Management Of The Fixed Assets In Colleges And Universities

Fixed assets in universities and colleges are the material guarantee for the teaching and scientific research work,and also they are the material basis for the proper running of universities and colleges.However,nowadays,with the development,some new problems of the management of fixed assets emerged,such as a lack of proper regulations for the management,the random decision for material purchases,the unclear regulations for their transmission and the random disposal for the fixed asserts.Therefore we put forward some measures and solutions such as organizational structure;system perfection;transferring from nonworking assets to working assets;to reinforce the management of the fixed assets and ensure that it is safe and perfect.The author in the paper believes that only in this way can the fixed asserts fully display their roles and serve well the teaching and scientific research work in universities.