基于资产清查视角的高校固定资产管理研究--以广西职业技术学院为例

On the Management of Fixed Assets in Universities from the Perspective of Assets Inspection

长期以来,固定资产管理一直是高校管理的薄弱环节。2016年政府出台了资产清查的文件,各高校开展了全面的资产清查。该文结合高校的资产清查,发现固定资产管理存在的问题,分析了问题产生的原因并提出建议,以提高固定资产管理水平。

The management of fixed assets has long been a vulnerable spot in universitymanagem ent. In 2016, the governm ent issued a document of assets inspection, anduniversities have forthw ith conducted thorough inspections of assets to this effect.Through inspections of assets, the author has found out some problems of managingfixed assets. In this paper, the author analyzes the problems of managing fixed assets andputs forward suggestions to promote management levels.