从资产清查环节入手强化高校固定资产管理

Strengthen the management of fixed assets in universities from the link of asset checkup

针对高校资产清查反映出来的固定资产日常管理不规范、管理手段落后、管理队伍建设滞后等问题进行了分析,认为主要原因在于固定资产管理意识淡薄、管理机构设置不合理且责任不清晰、管理制度不完善、管理方式滞后。进而,提出了通过加强固定资产清查工作,强化固定资产管理意识、建立账物不符处置规则、健全管理组织体系和明晰职责、加强日常管理并逐步建立绩效考核制度、健全固定资产核查制度、建立健全固定资产信息系统,以及加强队伍建设等建议,为进一步规范高校固定资产管理、提升高校固定资产管理水平提供指导。

According to the analysis of the problems such as nonstandard management, backward management methods and lag of the team construction, etc., which are found during asset checkup in universities, the viewpoint is put forward that the above problems resulting from weak consciousness of fixed assets management, unreasonable management mechanism set and unclear responsibility, imper- fect management system and lag management mode. Meanwhile, the following proposals are raised by strengthening fixed assets check, including strengthening management consciousness of fixed assets, establishing disposal rules of account discrepancies, optimizing the system of management organization and clarifying corresponding responsibilities, augmenting daily management and building appraisal sys- tem of performance gradually, improving verification system of fixed assets, making information system of fixed assets better, enhancing ardizing fixed assets management the team construction, etc., which provide guidance for further stand- in universities and promoting the level of management of fixed assets.