谈高校固定资产控制

Study of fixed asset control at college and university

固定资产在教学和科研活动中较长时期发挥作用,在学校资产总额中占有很大比重,如不控制购进,会影响学校的现金流量,且如果一旦失控,会造成严重损失。因此,加强对固定资产的控制和管理,才能发挥设备的利用效率,确保固定资产的真实、完整、安全。

Fixed assets play an important role in teaching and scientific research for a long time and make a big proportion of the total assets. If there is no control in purchase of equipment, it will affect the cash flow of the school or cause serious losses once out of control. Therefore, strengthened control and management of the fixed assets will make full use of the equipment and guarantee actuality, completeness and safety of the fixed assets