| 高校固定资产管理存在的问题与对策 |
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| 引用本文： | 薛访存,杨雄源,肖广华.高校固定资产管理存在的问题与对策[J].嘉应学院学报,2008,26(2):93-98. |
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| 作者姓名： | 薛访存 杨雄源 肖广华 |
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| 作者单位： | 嘉应学院,财务处,广东,梅州,514015 |
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| 摘 要： | 高校固定资产是国有资产的重要组成部分。当前高校固定资产管理存在管理机构不健全、管理制度不完善、重投资轻管理、管理手段和工具落后等一系列问题。产生的原因有四个方面:高校工作业绩指标并不与经济效益指标挂钩;高校的社会效益和经济效益脱节;资产管理观念淡薄,措施不力;管理人员责任心不强,业务素质不高。针对以上问题提出加强其管理的八条对策,以求完善高校固定资产管理体系,提高固定资产使用效益,防止国有资产流失、优化资源配置、改善办学条件,确保高校各项工作健康平稳运行。
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| 关 键 词： | 高校 固定资产 管理 对策 |
| 文章编号： | 1006-642X(2008)02-0093-06 |
| 修稿时间： | 2007年10月15 |
Problems of Fixed Assets Management in College and the Suggested Solutions |
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| XUE Fang-cun,YANG Xiong-yuan,XIAO Guang-hua.Problems of Fixed Assets Management in College and the Suggested Solutions[J].Journal of Jiaying University,2008,26(2):93-98. |
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| Authors: | XUE Fang-cun YANG Xiong-yuan XIAO Guang-hua |
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| Institution: | XUE Fang-cun; YANG Xiong-yuan; XIAO Guang-hua(Financial Office; Jiaying University; Meizhou 514015; China); |
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| Abstract: | College fixed assets is an important part of the state assets,At present,the main problems existing in college assets management include the following:incompletion of managing organization,imperfectness of managing system,stressing investment while overlooking management,backward managing means and instruments and so on.They are caused by the following four factors:first,working achievement in college is not linked to economic efficiency;second,social efficiency is detached with economic efficiency;third,there exists a loose concept in assets management and lax measurement;fourth,managing personnel lack a sense of responsibility and a high personal quality.We propose eight solutions for the above problems so as to perfect college assets managing system,improve the managing efficiency in college management. |
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| Keywords: | college fixed assets management solution |
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