高校校办企业中国有资产管理的几个问题

Problems in Managing Stateowned Capital of School-run Enterprises in Institutions of Higher Learning

高校校办企业中的国有资产就是校办企业的全部资产，包括资本金、资本公积金、盈余公积金、未分配利润及无形资产。高校国有资产向校办企业流动过程中，由于无偿占有、虚增利润等原因造成国有资产流失。采取科学评估校办企业中的国有资产，建立健全高校国有资产管理机构、资产经营责任制，强化目标管理和考核，降低筹资成本，优化负债结构，加强利润管理，以保证高校校办企业中国有资产的保值增值。

The state - owned capital of school run enterprises in institutions of higherlearning includes capital fund,capital publicaccumulation funds,indistributive profit andintangible assets. Due to debt - free ownership and falsify profit, some capital outflowed during circulation from state owned capital to school - run enterprises.This paper assessed scientifically state owned capital of school -run enterprises ininstitutions of higher learning. It put forward to reduce cost of raising capital,intensify management of profit and so on, tomake sure state - owned capital keeps andincreases its value.