高校固定资产审计不容忽视

Audit of the Fixed Assets of the Universities Should not be Neglected

目前,高校固定资产在总资产中比例居高不下,固定资产复杂性大,管理比较混乱,为了合理管理学校资产,提高资产使用效益,所以,高校固定资产审计不容忽视。

Presently,the fixed assets of the universities account for a large proportion in the total assets.The fixed assets have become complex due to confused management.In order to rationally manage university s assets,and improve the employment benefit,it shall not be neglected in the audit of the fixed assets of the universities.