两级管理体制下的高校固定资产管理研究

A Study on the Fixed Asset Management of Universities under the Two-level Management System

为顺应教育发展大潮的需要,各高校纷纷实施或准备实施两级管理体制。从目前情况看,各高校的两级管理体制基本只局限在教学、科研、经费、分配等方面,在固定资产管理方面仍存在着较多问题。高校对其固定资产的投入使用管理缺乏相应的监督约束机制,不实行绩效考评,不讲求办学效益。为此,必须建立起适用于两级管理体制的固定资产管理机制,科学地评估各学院资产使用和收益情况,从而实现高校固定资产的合理配置,提高其使用效率、效益和管理水平,确保资产保值、增值,使有限的教育资源发挥最大限度的作用。

In order to meet the need of the development of education,colleges and universities are putting or going to put the two-level management system into practice.However,this system is mainly applied into teaching,scientific research,funds and distributions and there are still lots of problems in fixed asset management.Due to the lack of supervision and restriction mechanism in the fixed asset management,such as the non-enforcement of performance appraisal and the less attention of school effectiveness,the two-level management system of the fixed asset mechanism should be build up in order to evaluate the colleges' assets and the incomes scientifically.Therefore,the fixed asset can be rationally allocated and the service efficiency,the level of management can also be improved.Besides,it can ensure the value retaining and increment,which makes the limited teaching resources function to the utmost.