农业科研事业单位资产管理模式改革探讨

Discussions on Reform of Assets Management Model in Agricultural Scientific Research Institutions

"十一五"以来,国家财政对农业科研投入逐年增加,农业科研单位硬件设施不断改善,固定资产快速增值。文章分析了农业科研单位的资产现状及资产管理存在的问题,如固定资产不计提折旧、资产重复购置等,并针对这些问题从设立专门的资产管理机构、建立资产查询信息系统、对固定资产计提折旧与减值准备等方面,提出了农业科研事业单位国有资产管理模式改革思路,以期促进国有资产的保值与增值。

Since ＂the 1 lth Five-year Plan＂ period, the infrastructure and facilities of agricultural scientific research institutions have improved constantly and assets increased rapidly due to the increasing of financial input from all levels of govemment. Current status of asset in agricultural scientific research institutions was analyzed. Problems in management of asset were pointed out, such as the absence of assets depreciation, repeat purchase of asset, etc. According to these problems, reform strategies of model of asset management in agricultural scientific research institutions were suggested for keeping value and increasing value of national assets, i.e., setting up special asset management organization, setting up asset inquiry information system, asset depreciation or prepare of asset devalue, etc.