论高校固定资产精细化管理

On the Elaborate Management of Fixed Assets in Colleges/Universities

目前高校固定资产管理仍存在着体制不完善,管理观念淡薄,配置不合理,利用率低等问题,因此对高校固定资产实行全方位精细化管理具有十分重要的意义。在分析固定资产管理存在问题的基础上,提出了高校固定资产应实行全过程精细化管理,即在事前建立“统一领导、归口管理、分级负责、责任到人”的固定资产管理体制,事中建立完善的固定资产管理制度,事后加强审计监督。同时,提出了实施固定资产精细化管理的有效途径:合理配置固定资产,正确计算固定资产原值,实行计算机网络化管理等,从而为高校固定资产管理提供参考和借鉴。

Imperfect management system, overlooking the function of management, irrational assets allocation and low utilization of existing fixed assets feature the management of fixed assets in China＇ s colleges/universities today. It follows that it is of significance to elaborate comprehensively the management system of fixed assets, i. e., unify the leadership, readjust the affiliations of different departments to facilitate management in line with appropriate services, administrate at different levels and bear full responsibility individually. The management system should be improved consciously further in execution and, more important, audit and powerful supervision are both indispensable. In addition, some effective measures are proposed to take for the elaborate management system of fixed assets, such as their rational allocation, correct calculation of their original values especially the network system management. A reference is thus offered for the management of fixed assets in colleges/ universities.