论高等学校固定资产的管理

On the Management of the Fixed Assets in Higher Learning Institutes

随着我国教育体制改革与社会主义市场经济的发展 ,高等学校固定资产具有来源渠道广泛性、性质多元性、管理的复杂性等新特点。针对目前高校固定资产管理中存在的问题 ,我们应从固定资产管理观念的更新 ,新的管理体制的建立以及加强非经营性固定资产转为经营性固定资产的管理方面着手 ,采取有效措施 ,力争使高校固定资产的管理能适应新形势下的新要求。

With the reform of our education systems and the development of socialist market-oriented economy, the fixed assets in higher learning institutes have revealed new features: broad resource channels, plural characters and complicated management. In accordance with the present problems existed in the fixed assets in higher learning institutes, the author did some studies on the thoughts renewal of fixed assets, the establishment of new management systems and the management of the fixed assets changing from non-management into management, trying to find a better way to make the management meet the new requirements.