基于资产清查视角下的高校固定资产管理探析

Research on Assets Management in Colleges and Universities from Assets Inventory Perspective

结合2012年北京市属高校资产清查工作的实践,以资产清查为切入点,就高校开展固定资产清查的意义、清查过程中面临的主要问题及原因进行了阐述与分析,提出解决方法,探讨高校固定资产管理的发展思路,同时就清查之后的制度完善、队伍建设等方面提出了建议,以期提升高校固定资产管理水平。

In this paper, with the practice of assets inventory in colleges and universities of Beijing Municipal Com- mission of Education in 2012, the significance, the main problems and causes of assets inventory in colleges and u- niversities are expounded, some solutions to the problems are proposed. The development of assets management in colleges and universities is explored, and some proposals on the system improvement, team building after assets in- ventory are offered, which is significant to enhance the level of assets management in colleges and universities.