高校固定资产效益审计必要性探讨

Study of the Necessity of Fixed Assets Efficiency Audit in Higher Institutions

我国高校具有十分庞大的固定资产规模,但是管理粗放、浪费严重、利用率低,也是不争的事实。在教育资金相对短缺的条件下,这在一定程度上制约着高校的发展。为此,要提高固定资产使用效率与效果,高校加强内部审计工作,开展高校固定资产效益审计显得十分必要。

Higher institutions in our country have a very large scale of investment in fixed assets, but extensive management, serious waste and low utilization rate is an undisputable fact. Under the condition of the relative shortage of education funds, it restricts the development of colleges and universities in a certain extent. Therefore, it is necessary to enhance the efficiency and effect of the use of fixed assets, strengthen the internal audit work in colleges and universities and carry out the efficiency audit of fixed assets in high institutions.