试论高职院校固定资产管理

On the Management of Fixed Assets of Higher Vocational Institutes

高职院校的资产逐年递增,固定资产作为资产的主要构成项目,无论从数量、价值、种类等都发生着很大的变化,其投资规模和增加的速度是前所未有的。固定资产作为高职院校办学的物质基础和条件,能否有效地进行管理和保护,直接关系到学院的教育事业能否稳固发展的问题。应遵循科学发展观,本着科学的态度切实加强固定资产的管理。

The assets of higher vocational institutes grow year after year. As the main parts of assets, the investment scale and the increasing speed of the fixed assets are unprecedented. Being the material basis and the condition of running the school, the effective management and protection of the fixed assets have the direct bearing on the steady development of the education enterprise of the institutes. The scientific development view should be established to strengthen the management of the fixed assets.