高校国有资产管理缺陷及改进措施

Defects in the Management of State-owned Assets in College and Their Counter-measures

高校国有资产是指高校占有、使用的,在法律上确认为国家所有、能以货币计量的各种经济资源的总和。由于高校的教育经费由国家统一拨付,高校的发展不以赢利为目的,在会计核算时不进行成本核算等原因,在日常财务管理中往往对流动资产的管理投入精力过多,而疏于对固定资产、专用材料、无形资产的管理,各高校历经1993年的清仓核资工作和2000年的财产清查工作后,虽在固定资产、专用材料和无形资产的管理上取得了长足进步,但还存在诸多缺陷,有待进一步解决和完善。

The state-owned assets are the assets owned by the state. The state-owned assets in a college are the totality of the various economic resources the colleges possess, use, and are confirmed in law to be the possessions of the state and calculated in terms of currency, which include the assets in a college that are allocated by the state, the assets the college gets according to the policies of the state governments, the assets that are denoted to the college by the other organizations or persons, and the other assets that are confirmed as the assets of the state. To be precise, they are the circulating assets, capital assets, specialized materials, and the invisible assets of a college. Because the educational funds of the college are allocated by the state government, the purpose of the college's development is not for earning profit, and the cost is not accounted in accounting, too much personal energy are put in the management of the circulating assets and the management of capital assets, the specialized materials, and the invisible assets is neglected in daily financial management. Though much improvement has been made in the management of capital assets, specialized materials and invisible assets in various colleges after the inventory of warehouse and the account of assets in 1993 and the check of the property in 2000, there are still deficiencies to be overcome in the management of state assets.