基于新形势下高职院校固定资产管理的创新研究

Innovative research on fixed asset management in higher vocational colleges based on new situation

从高职院校的管理现状和在资产清查过程中发现的问题入手,引入动态管理和绩效管理新理念,在转变资产管理理念、健全管理制度、完善预算编制体系、加强监管力度、构建信息化体系、提高使用绩效等方面作了详细的论述,并且提出了相应的措施,对高职院校建立一套完整的资产管理体系、提高资产管理水平具有一定的促进作用。

Starting from the management status of higher vocational colleges and the problems found in the process of asset inventory,the new ideas of dynamic management and performance management are introduced.The detailed elaboration is carried out on changing the concept of asset management,perfecting the management system,improving the budgeting system,strengthening the supervision,constructing the information system,improving the performance effect,etc.,and some corresponding measures are proposed,which has certain promoting effect on constructing the complete asset management system and improving the asset management level for higher vocational colleges.