| 论高校固定资产管理存在的问题及对策 |
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| 引用本文： | 石依禾.论高校固定资产管理存在的问题及对策[J].南宁职业技术学院学报,2009,14(3). |
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| 作者姓名： | 石依禾 |
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| 作者单位： | 南宁职业技术学院,财务处,广西,南宁,530008 |
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| 摘 要： | 通过阐述高校固定资产核算特点,分析高校在固定资产管理中存在的账实不符、闲置浪费等问题及成因,提出了对固定资产的进入、使用、退出的全过程动态管理的若干对策,从而使固定资产安全完整并得到保值增值,发挥固定资产的最大使用效益,以确保高校的业务活动顺利有效地进行。
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| 关 键 词： | 高校 固定资产 资产管理 |
On the Problems in Fixed Assets Management in Colleges and the Countermeasures |
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| SHI Yi-he.On the Problems in Fixed Assets Management in Colleges and the Countermeasures[J].Journal of Nanning Polytechnic,2009,14(3). |
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| Authors: | SHI Yi-he |
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| Institution: | Finance Department;Nanning College for Vocational Technology;Nanning 530008;Guangxi;China |
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| Abstract: | By expatiating on the characteristics of fixed assets accounting in Colleges,the article analyzes the causes for the problems such as accounts inconsistency,idle and waste resources,etc.,in fixed assets management in colleges,and proposes countermeasures for carrying out a dynamic management of fixed assets in terms of their access,use and withdrawal so as to make them secure and complete,maintain or increase their value,achieve maximum efficiency in the use of fixed assets,and in turn,ensure that the opera... |
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| Keywords: | college fixed assets management assets management |
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