摘要
随着我国高等教育事业的不断发展和办学规模的不断扩大,高校资产种类和数量大幅增加,资产结构越来越复杂,传统的资产管理模式、方法和手段在管理实践中日益显现出不足和缺陷。因此构建科学的高校资产绩效评价指标体系,合理配置高校资产,合理利用资产,并有效保护资产的安全和完整已成为当务之急。
With the continuous development of high education and expanding the size of school, the type and quantity of college assets are a significant increase. The asset structures are more complex. The traditional asset management model, methods and means have shown clear signs of defects in the management of practice. To be built a scientific performance evaluation index system of the assets of colleges and universities has become imperative. It is urgent to allocate the assets of colleges and universities rationally, to improve the rational use of assets, and effectively protect the security and integrity of assets.
出处
《山东商业职业技术学院学报》
2009年第6期20-24,共5页
Journal of Shandong Institute of Commerce and Technology
基金
教育部人文社会科学基金项目(07JA7900031)
全国教育科学规划项目(DIA090236)
关键词
高校资产
指标体系
绩效评价
university assets
index system
performance evaluation