高校固定资产清查中出现的问题及解决方案

Analysis and Solution of Problems in the Fixed Assets Inventory in Universities

高校资产清查是指按照政策、工作程序和方法对高校进行账务清理、财产清查,依法认定各项资产损益,真实反映高校国有资产占有和使用状况的工作。长期以来,由于高校资产清查不到位,表现出诸多问题。目前在资产清查中,相对较为严重的是账实不符、账账不符以及管理部门之间没有实现网络对接的问题。本文对以上问题进行了细致分析,结合本校的实际做法,提出了解决的具体解决方案,为高校资产清查顺利进行提供可行性方案。

The inventory of assets of colleges and universities is the work of accordance with policies,procedures and methods.It shall be subject to the determination of the profit and loss of assets,become a true reflection of the occupation and use of state owned assets in colleges and universities.For a long time,because of the university assets inventory is not in place,there are a lot of problems.Now,in the university fixed assets inventory,the serious problems are that the account does not match substance,and the accounts do not match each other and the management department does not realize the network docking.In this paper,combined with the actual practice of our school,the above issues are analyzed,the solutions are put forward to smooth progress of the university assets inventory.