高校固定资产二级管理探析

高校固定资产是教学、科研、管理等必不可少的物质基础．随着我国高等教育事业的发展，高校固定资产大幅度增加，构成也日趋复杂，如何管好、用好高校固定资产，不断提高其使用效益，防止固定资产浪费和流失，保证教学、科研以及各项工作的顺利进行，都有着十分重要的意义．针对目前我国高校固定资产二级管理中存在的问题，分析弊端，并由此提出加强高校固定资产二级管理的对策和建议．

An Analysis on the Two-level Management System of the Fix Assets in Colleges and Universities

Fixed assets in colleges and universities provide a necessary material base for the successful operation of teaching,researching and managing activities. With the development of our nation＇ s higher education, the scale of the fixed assets of colleges and universities is expanding rapidly and its structure is also becoming complicated. It is very important to maintain good management, make full use of fixed assets and keep improving the utilizing efficiency in order to prevent the drain and waste of the assets and ensure the well-running of teaching, researching and all the other works. Based on the analysis of the question of the current two-level management system of fixed assets in colleges and universities, the article puts forward some approaches and measures for it.