公立高校国有资产管理的问题分析与制度设计

Problem Analysis and System Design of State-owned Assets Management in Public Universities

公立高校国有资产是社会资产的重要组成部分,是高校生存和发展的基础。当前我国高校资产管理中存在管理不规范、资产质量不高等问题,可能会导致国有资产流失,制约高校实现其教学与科研的组织目标。高校的国有资产管理要从静态的"账、卡、物"的物化管理转变到动态的"成本、效益"的价值化管理,用最少的资本投入获得最大的经济效益和社会效益,促进教育事业的蓬勃发展。

State-owned assets in public universities are an important part of social assets, and the basis of survival and development of universities. However, their management practice fails to meet some standards and the assets suffer from poor quality, which may lead to the loss of state-owned assets, and restrict universities from achieving their institutional goals of teaching and researching. We should transform its management system from a static objectified management of＂accounts, cards and objects＂to a dynamic value management of ＂costs and achievements＂. We should try to obtain the biggest economic and social benefits with the least capital investment so as to promote the vigorous development of education.