提升高校固定资产使用效益的有效途径研究

Study on the Effective Approaches to Promote the Efficiency of Fixed Assets of Colleges and Universities

高校固定资产是一项价值占比较大的资产,在支撑学校的发展过程中起着相当重要的作用,但是高校长期以来养成了重投入轻效益、重实物轻价值、重使用轻责任、重存在轻利用等通病,为了更有效率地配置和使用高校固定资产,需要探索一条有效的路径,首先需要创新管理理念,其次需要通过实施严格的成本管理和责任承担、整理校内和区域间高校资源建设共用实验中心、淡化非经资产和经营资产界限而以科学指标体系予以考核、管理权与使用权分离等一系列措施,可以获得健康有序发展的良好效果。

Fixed assets make up a large portion of assets at colleges and universities and they play a very important role in the growth of colleges and universities. But in a long time, we pay attention to investment, overlook benefits; pay attention to physical assets, overlook value; pay attention to the use, overlook the duty; pay attention to assets existence, overlook exploit them. In order to configure and use fixed assets at colleges and universities more efficiently, we need to explore an effective way. First we need the innovation of management concept, then take necessary measures such as ex-cute strict cost management and responsibility, finishing school and regional university resources sharing experimental center, blur the distinction between non-business assets and business assets, use scientific index system, separate the management right and the right to use, can obtain good effect for the healthy and orderly development.